Following are selected balance sheet accounts of Tamarisk Bros. Corp. at December 31, 2020 and 2019, and the increases or decreases in each account from 2019 to 2020. Also presented is selected income statement information for the year ended December 31, 2020, and additional information.

Selected balance sheet accounts
Assets		2020			2019			Increase (Decrease)
Accounts receivable		$33,800			$23,800			$10,000
Property, plant, and equipment		276,000			247,600			28,400
Accumulated depreciationplant assets		(177,000	)		(167,200	)		(9,800	)
Liabilities and stockholders equity		2020			2019			Increase
Bonds payable		$ 49,000			$46,100			$2,900
Dividends payable		7,900			5,100			2,800
Common stock, $1 par		22,000			19,200			2,800
Additional paid-in capital		9,100			3,000			6,100
Retained earnings		104,800			91,600			13,200
Selected income statement information for the year ended December 31, 2020:
Sales revenue		$153,600
Depreciation		37,800
Gain on sale of equipment		14,400
Net income		31,200

Additional information:

1.		During 2020, equipment costing $44,700 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2020, $20,000 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.

a)		Payments for purchase of property, plant, and equipment.		select a kind of activity Financing Investing Operating		$enter a dollar amount
(b)		Proceeds from the sale of equipment.		select a kind of activity Financing investing Operating		$enter a dollar amount
(c)		Cash dividends paid.		select a kind of activity Financing Investing Operating		$enter a dollar amount
(d)		Redemption of bonds payable.