The following are selected statement of financial position accounts of Strong Ltd. at December 31, 2013, and 2014, and the increases or decreases in each account from 2013 to 2014. Also presented is the selected income statement and other information for the year ended December 31, 2014.

Statement of Financial Position (selected accounts)

Additional information:
1. During 2014, equipment costing $45,000 was sold for cash.
2. Accounts receivable relate to sale of inventory.
3. During 2014, $20,000 of bonds payable were issued in exchange for property, plant, and equipment. All bonds were issued at par.
4. During the year, trading investments accounted at FV-NI were sold for $22,000. Additional investments were purchased.
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, assuming Strong Ltd. follows ASPE:
(a) Cash received from customers
(b) Payments for purchases of property, plant, and equipment
(c) Proceeds from the sale of equipment
(d) Cash dividends paid
(e) Redemption of bonds payable
(f) Proceeds from the sale of FV-NI investments
(g) Purchase of FV-NI investments

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Increase (Decrease) 2014 2013 Assets Accounts receivable FV-NI investments Property, plant, and equipment Accumulated depreciation Liabilities and shareholders' equity Bonds payable Dividends payable Common shares Retained earnings 84,000 41,000 177,000 (78,000) $ 74,000 49,000 147,000 (67,000) $10,000 (8,000) 30,000 11,000 149,000 8,000 31,000 104,000 146,000 5,000 22,000 91,000 3,000 3,000 9,000 13,000 Income Statement (selected information) For the Year Ended December 31, 2014 Sales revenue Depreciation expense Gain on sale of FV-NI investments Unrealized loss on FV-NI investments Gain on sale of equipment Net income $295,000 33,000 5,000 3,000 14,500 31,000