The following selected are balance sheet accounts of Brook Bros. Corp at December 31, 2021 and 2020. Also presented is selected income statement information for the year ended December 31, 2021.

Selected Balance Sheet Data:

	2021	2020	Change
PPE	277	247	30
Accumulated Depreciation	(178)	(167)	(11)
Bonds Payable	49	46	3
Dividend Payable	8	5	3
Retained Earnings	104	91	13

Selected Income Statement Data:

Depreciation expense = 33; gain on sale of PPE = 15; Net Income = 31

Additional information:

1. During 2021 equipment costing 45 was sold for cash.
2. During 2021, bonds payable of 20 was issued in exchange for PPE. There was no amortization of bond premium or discount.

Cash paid to acquire PPE in 2021 is ???

Proceeds from the sale of equipment is ???

Cash dividend paid is ???

Cash paid for redemption of bonds payable is ???