Selected income statement information for the year ended December 31,2025: Additional information: 1. During 2025 , equipment costing $44,800 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2025,$19,900 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 the following items