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.

Statement of Financial Position (selected accounts)
Assets		2020			2019			Increase (Decrease)
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

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.

(a1)

Cash received from customers. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

		Category		Amount
Cash received from customers		select a Category Financing activityInvesting activityOperating activity		$enter a dollar amount