The following are selected statement of financial position accounts of Monty Ltd. at December 31, 2019 and 2020, and the increases or decreases in each account from 2019 to 2020. Also presented is the selected income statement and other information for the year ended December 31, 2020. Statement of Financial Position (selected accounts) Increase (Decrease) Assets 2020 2019 Accounts receivable $84,700 $74,100 $10,600 FV-Nl investments 37200 49,400 (12,200) Property, plant, and equipment 180.900 148,100 32.800 Accumulated depreciation (79,400) (67,500) 11.900 Liabilities and shareholders' equity Bonds payable 151,300 146,600 4,700 Dividends payable 8,400 5,550 2,850 Common shares 31,300 20,700 10,600 Retained earnings 106,150 92,000 14,150 Income Statement (selected information) For the Year Ended December 31, 2020 Sales revenue $312,000 Depreciation expense 33,300 Gain on disposal of FV-Nl investments 3,750 Unrealized loss on FV-NI investments 4,100 Gain on disposal of equipment 14,700 Net income 31,100 Additional information 1. 2 3 During 2020, equipment costing $43,200 was sold for cash Accounts receivable relate to sale of inventory. During 2020, $20,500 of bonds payable were issued in exchange for property, plant, and equipment. All bonds were issued at par During the year, short-term investments accounted for at FV.Ni with a carrying amount of $18,700 were sold. Additional Investments were purchased. 4. Determine the category operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items, assuming Monty Ltd. follows IFRS and has chosen to report cash dividends received and paid as operating activities and interest received and paid as operating activities. Cash received from customers, (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis eg. (15,000).) Category Amount Cash received from customers e Textbook and Media