E7-42B. (Learning Objective 6: Reporting cash flows for property and equipment) Assume Shoes-R-Us Corporation completed the following transactions:

a. Sold a store building for €640,000. The building had cost Shoes-R-Us €1,400,000, and at the time of the sale its accumulated depreciation totaled €780,000.

b. Lost a store building in a fire. The building cost €360,000 and had accumulated depreciation of €160,000. The insurance proceeds received by Shoes-R-Us totaled €120,000.

c. Renovated a store at a cost of €140,000.

d. Purchased store fixtures for €100,000. The fixtures are expected to remain in service for 10 years and then be sold for €20,000. Shoes-R-Us uses the straight-line depreciation method.

For each transaction, show what Shoes-R-Us would report for investing activities on its statement of cash flows. Show negative amounts in parentheses.