Following are selected balance sheet accounts of Sweet Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information. Selected balance sheet accounts Assets 2020 2019 Increase (Decrease) Accounts receivable $34,300 $23,700 $10,600 Property, plant, and equipment 277,800 248,000 29,800 Accumulated depreciationplant assets (179,800 ) (168,500 ) (11,300 ) Liabilities and stockholders equity 2020 2019 Increase Bonds payable $ 48,900 $45,900 $3,000 Dividends payable 8,100 5,000 3,100 Common stock, $1 par 21,900 19,200 2,700 Additional paid-in capital 9,100 2,900 6,200 Retained earnings 103,300 90,600 12,700 Selected income statement information for the year ended December 31, 2020: Sales revenue $153,700 Depreciation 37,900 Gain on sale of equipment 14,300 Net income 31,000 Additional information: 1. During 2020, equipment costing $44,700 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2020, $20,000 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items. Activity (a) Payments for purchase of property, plant, and equipment. select a kind of activity $enter a dollar amount (b) Proceeds from the sale of equipment. select a kind of activity $enter a dollar amount (c) Cash dividends paid. select a kind of activity $enter a dollar amount (d) Redemption of bonds payable. select a kind of activity $enter a dollar amount