Use the following information to determine a company’s cash flows from investing activities.

a. Equipment with a book value of $65,300 and an original cost of $133,000 was sold at a loss of $14,000.

b. Paid $89,000 cash for a new truck.

c. Sold land costing $154,000 for $198,000 cash, yielding a gain of $44,000.

d. Long-term investments in stock were sold for $60,800 cash, yielding a gain of $4,150.

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