The following are selected statement of financial position accounts of Blue 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 $85,100 $73,800 $11,300 FV-NI investments 36,750 49,100 (12,350) Property, plant, and equipment 178,600 147,100 31,500 Accumulated depreciation (79,100) (67,100) 12,000 Liabilities and shareholders' equity Bonds payable 150,000 146,600 3,400 Dividends payable 7,800 5,300 2,500 Common shares 31,300 21,200 10,100 Retained earnings 107,350 91,750 15,600 Income Statement (selected information) For the Year Ended December 31, 2020 Sales revenue $312,000 33,200 Depreciation expense Gain on disposal of FV-NI investments 3,900 Unrealized loss on FV-Nl investments 4,500 Gain on disposal of equipment 14,900 Net income 32,000 Additional information: 1. During 2020, equipment costing $44,000 was sold for cash. 2. 3. Accounts receivable relate to sale of inventory. During 2020, $20,400 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-Nl with a carrying amount of $19,050 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 Blue Ltd. follows IFRS and has chosen to report cash dividends received and paid as operating activities and interest received and paid as operating activities. (a1) Cash received from customers. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Category Amount Cash received from customers Operating activity, $