The following are selected statement of financial position accounts of Cheyenne 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.

Additional information:

1.		During 2020, equipment costing $44,100 was sold for cash.
2.		Accounts receivable relate to sale of inventory.
3.		During 2020, $20,100 of bonds payable were issued in exchange for property, plant, and equipment. All bonds were issued at par.
4.		During the year, short-term investments accounted for at FV-NI with a carrying amount of $18,450 were sold. Additional investments were purchased.

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 Cheyenne Ltd. follows IFRS and has chosen to report cash dividends received and paid as operating activities and interest received and paid as operating activities.

Payments for purchases of property, plant, and equipment. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Statement of Financial Position (selected accounts) Increase (Decrease) Assets 2020 2019 Accounts receivable $84,100 $73,700 $10,400 FV-NI investments 37,600 49,100 (11,500) Property, plant, and equipment 179,200 147,700 31,500 Accumulated depreciation (79,900 ) (67,200 ) 12,700 Liabilities and shareholders' equity Bonds payable 151,600 146,800 4,800 Dividends payable 7,350 5,250 2,100 Common shares 32,000 20,500 11,500 Retained earnings 105,750 91,050 14,700 Income Statement (selected information) For the Year Ended December 31, 2020 Sales revenue $298,000 Depreciation expense 33,500 Gain on disposal of FV-NI investments 3,650 Unrealized loss on FV-NI investments 4,350 Gain on disposal of equipment 15,300 Net income 31,100