Question

Following are selected balance sheet accounts of Allman Bros.Corp. at December 31, 2014 and 2013, and the increases or decreasesin each account from 2013 to 2014. Also presented is selectedincome statement information for the year ended December 31, 2014,and additional information.

Selected balance sheet accounts
Assets		2014			2013			Increase (Decrease)
Accounts receivable		$33,540			$23,280			$10,260
Property, plant, and equipment		277,720			247,550			30,170
Accumulated depreciation—plant assets		(178,020	)		(166,120	)		(11,900	)
Liabilities and stockholders’ equity		2014			2013			Increase
Bonds payable		$ 49,260			$45,910			$3,350
Dividends payable		8,290			5,110			3,180
Common stock, $1 par		21,750			19,230			2,520
Additional paid-in capital		9,530			3,160			6,370
Retained earnings		103,010			91,190			11,820
Selected income statement information forthe year ended December 31, 2014
Sales revenue		$155,040
Depreciation		38,660
Gain on sale of equipment		15,420
Net income		31,250

Additional information:

1.		During 2014, equipment costing $44,130 was sold for cash.
2.		Accounts receivable relate to sales of merchandise.
3.		During 2014, $24,540 of bonds payable were issued in exchangefor property, plant, and equipment. There was no amortization ofbond discount or premium.

Determine the category (operating, investing, or financing) and theamount that should be reported in the statement of cash flows forthe following items.