What is #3 - Proceeds from sale of equipment?

Following are selected balance sheet accounts of Del Conte Corporation at December 31,2024 and 2023 , and the increases or decreases in each account from 2023 to 2024 . Also presented is selected income statement information for the year ended December 31, 2024, and additional information. Additional information: a. Accounts receivable relate to sales of merchandise. b. During 2024 , equipment costing $80,000 was sold for cash. c. During 2024 , bonds payable with a face value of $60,000 were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Required: Items 1 through 5 represent activities that will be reported in Del Conte's statement of cash flows for the year ended December 31 , 2024. The following two responses are required for each item: a. Determine the amount that should be reported in Del Conte's 2024 statement of cash flows. b. Select the category (i.e., Operating activity, Investing activity and Financing activity) in which the amount should be reported in the statement of cash flows