Following are selected balance sheet accounts of Whispering Bros. Corp. at December $31,2025$ and $2024,$ and the increases or Selected income statement information for the year ended December $31,2025$ :

Additional information:

During $2025,$ equipment costing $$44,800$ was sold for cash.

Accounts receivable relate to sales of merchandise.

During $2025,$$$19,800$ 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.

b$.$ Proceeds from the sale of equipment. During $2025,$ equipment costing $$44,800$ was sold for cash.

Accounts receivable relate to sales of merchandise.

During $2025,$$$19,800$ 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.

b$.$ Proceeds from the sale of equipment.

c$.$ Cash dividends paid.

d$.$ Redemption of bonds payable.

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decreases in each account from $2024$ to $2025.$ Also presented is selected income statement information for the year ended December

$31,2025,$ and additional information.