Following are selected statement of financial position accounts of Vaughn Bros. Corp. at December 31, 2022 and 2021, and the increases or decreases in each account from 2021 to 2022. Also presented is selected income statement information for the year ended December 31, 2022, and additional information.

Selected statement of financial position accounts
Assets		2022			2021			Increase (Decrease)
Property, plant, and equipment		$278,000			$251,000			$27,000
Accumulated depreciationplant assets		(182,000	)		(169,000	)		(13,000	)
Accounts receivable		35,000			28,000			7,000
Equity and liabilities		2022			2021			Increase
Share capitalordinary,$1 par		$ 26,000			$ 21,000			$ 5,000
Share premiumordinary		10,000			5,000			5,000
Retained earnings		106,000			93,000			13,000
Bonds payable		53,000			48,000			5,000
Dividends payable		12,000			8,000			4,000
Selected income statement information for the year ended December 31, 2022:
Sales revenue		$158,000
Depreciation		41,000
Gain on sale of equipment		19,500
Net income		32,000

Additional information:

1.		During 2022, equipment costing $46,000 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2022, $30,000 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.

(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.