help show work

Following are selected balance sheet accounts of Blue Corp. at December 31,2025 and 2024, and the increases or decreases in each account from 2024 to 2025. Also presented is selected income statement information for the year ended December 31, 2025, and additional information. Selected income statement information for the year ended December 31, 2025: Additional information: 1. During 2025 , equipment costing \\( \\$ 31,000 \\) was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During \\( 2025, \\$ 15,000 \\) of bonds payable were converted to common stock. 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 the following items