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Exercise 23-10 Following are selected balance sheet accounts of Headland Bros. Corp. at December 31, 2017 and 2016, and the increases or decreases in each account from 2016 to 2017. Also presented is selected income statement information for the year ended December 31, 2017, and additional information Selected balance sheet accounts Increase Assets Accounts receivable Property, plant, and equipment Accumulated depreciation-plant assets 2017 $34,200 274,900 (179,600) (167,900) 2016 (Decrease) $24,200 249,200 $10,000 25,700 (11,700) Increase $3,500 2,800 3,200 6,100 12,300 2017 2016 Liabilities and stockholders' equity Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings 49,300 7,900 22,200 9,000 104,200 $45,800 5,100 19,000 2,900 91,900 Selected income statement information for the year ended December 31, 2017: $154,300 37,600 14,500 Sales revenue Depreciation Gain on sale of equipment Selected income statement information for the year ended December 31, 2017: Sales revenue Depreciation Gain on sale of equipment Net income $154,300 37,600 14,500 31,300 Additional information: 1. During 2017, equipment costing $44,700 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2017, $20,100 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. Activity (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