Following are selected balance shest accounts of Allman Broe. Carp at December 31,2020 and 2019 , and the increases ar deereases in each account from 2019 to 2020 . Also presented is selacted income statament information for the year ended December 31,2020 , and additional information. Selected income statement information for the year ended December 31, 2020: Additional informatian: 1. During 2020, equipment costing $45,000 was sold for cash. 2. Accounts racaivable relate to sales af marchandise. 3. Durinz 2020, $20,000 of bonds payable were issued in ecchange for property, plant, and ecuipment. There was no amortization of bond discount or premium. Determina the category (operating, imveting, or financing) and the amount that should be reported in the statement of cash flows for the following itsme