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 Increase Assets 2020 2019 (Decrease) Accounts receivable $34,200 $24,200 $10,000 Property, plant, and equipment 274,900 249,200 25,700 Accumulated depreciation-plant assets (179,600 ) (167,900 ) (11,700 ) Liabilities and stockholders' equity 2020 2019 Increase Bends payable $ 49,300 $45,800 $3,500 Dividends payable 7,900 5,100 2,800 Common stock, $1 par 22,200 19,000 3,200 Additional paid in capital 9,000 2,900 6,100 Retained earnings 104,200 91,900 12,300 Selected Income statement information for the year ended December 31, 20201 Sales revenue $154,300 Depreciation 37,600 Gain on sale of equipment 14,500 Net Income 31,300 Additional information: 1. During 2020, equipment costing $44,700 was sold for cash 2. Accounts receivable relate to sales of merchandise 3. During 2020, 520,100 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 tems. 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