Following are selected balance sheet accounts of Allman Bros. Corp. at December 31, 2008 and 2007, and the increases or decreases in each account from 2007 to 2008. Also presented is selected income statement information for the year ended December 31, 2008, and additional information.

Additional information:
1. During 2008, equipment costing $45,000 was sold for cash.
2. Accounts receivable relate to sales of merchandise.
3. During 2008, $20,000 of bonds payable were issued in exchange for property, plant, and equipment.
There was no amortization of bond discount or premium.
Instructions
Determine the category (operating, investing, or financing) and the amount that should be reported in the statement of cash flows for the following items.
1. Payments for purchase of property, plant, and equipment.
2. Proceeds from the sale of equipment.
3. Cash dividends paid.
4. Redemption of bondspayable.

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Increase Selected balance sheet accounts 2008 2007 Assets Accounts receivable Property, plant, and equipment Accumulated depreciation $ 34,000 277,000 (178,000) 2008 S 24,000 247,000 (167,000) $10,000 30,000 (11,000) Increase 2007 Liabilities and stockholders' equity Bonds payable Dividends payable Common stock, $1 par Additional paid-in capital Retained earnings Selected income statement information for the year ended December 31, 2008 Sales revenue Depreciation Gain on sale of equipment Net income S 49,000 8,000 22,000 9,000 104,000 $46,000 5,000 19,000 3,000 91.000 S 3,000 3,000 3,000 6,000 13.000 $155,000 33,000 14,500 31,000