Following are selected balance sheet accounts of Windsor 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		$34,100			$23,900			$10,200
Property, plant, and equipment		276,600			247,300			29,300
Accumulated depreciationplant assets		(179,700	)		(165,400	)		(14,300	)
Liabilities and stockholders equity		2020			2019			Increase
Bonds payable		$ 48,800			$46,200			$2,600
Dividends payable		7,900			4,900			3,000
Common stock, $1 par		21,800			19,000			2,800
Additional paid-in capital		8,900			2,900			6,000
Retained earnings		103,500			90,400			13,100
Selected income statement information for the year ended December 31, 2020:
Sales revenue		$156,600
Depreciation		38,300
Gain on sale of equipment		14,700
Net income		31,000

Additional information:

1.		During 2020, equipment costing $44,500 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2020, $20,100 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 FinancingInvestingOperating		$enter a dollar amount
(b)		Proceeds from the sale of equipment.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount
(c)		Cash dividends paid.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount
(d)		Redemption of bonds payable.		select a kind of activity FinancingInvestingOperating		$enter a dollar amount