Following are selected balance shost accocuts of Bonita Dros. Corp at December 31, 2020 and 2019. and the increases or decreakes in each account from 2019 to 2020 . Who presented is velected income statement information for the vear ended December 31,2020 and additional informution. Selected income statement information for the year ended December 31.2020 : Additional information: 1. During 2020, equipment costing $45,000 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 items. Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items