LO21-3 through LO21-8 Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2021 and 2020, and the increases or decreases in each account from 2020 to 2021. Also presented is selected income statement information for the year ended December 31, 2021, and additional information. Selected Income Statement Information for the Year Ended December 31, 2021 Additional Information: Page 1285 a. Accounts receivable relate to sales of merchandise. b. During 2021, equipment costing $40,000 was sold for cash. c. During 2021 , bonds payable with a face value of $20,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Required: Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31, 2021. The following two responses are required for each item: a. Determine the amount that should be reported in Del Conte's 2021 statement of cash flows. b. Using the list below, determine the category in which the amount should be reported in the statement of cash flows. O. Operating activity I. Investing activity F. Financing activity LO21-3 through LO21-8 Following are selected balance sheet accounts of Del Conte Corp. at December 31, 2021 and 2020, and the increases or decreases in each account from 2020 to 2021. Also presented is selected income statement information for the year ended December 31, 2021, and additional information. Selected Income Statement Information for the Year Ended December 31, 2021 Additional Information: Page 1285 a. Accounts receivable relate to sales of merchandise. b. During 2021, equipment costing $40,000 was sold for cash. c. During 2021 , bonds payable with a face value of $20,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Required: Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31, 2021. The following two responses are required for each item: a. Determine the amount that should be reported in Del Conte's 2021 statement of cash flows. b. Using the list below, determine the category in which the amount should be reported in the statement of cash flows. O. Operating activity I. Investing activity F. Financing activity