1. During 2020, equipment costing $45,100 was sold for cash. 2. Accounts receivable relate to sales of merchandise. 3. During 2020, $19,900 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium. Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items. Activity (a) Payments for purchase of property, plant, and equipment. select a kind of activity $enter a dollar amount (b) Proceeds from the sale of equipment. select a kind of activity $enter a dollar amount (c) Cash dividends paid. select a kind of activity $enter a dollar amount (d) Redemption of bonds payable. select a kind of activity $enter a dollar amount