a$.$ Equipment with a book value of $$78,500$ and an original cost of $$167,000$ was sold at a loss of $$31,000.$

b$.$ Paid $$118,000$ cash for a new truck.

c$.$ Sold land costing $$320,000$ for $$410,000$ cash, yielding a gain of $$90,000.$

d$.$ Stock investments were sold for $$94,900$ cash, yielding a gain of $$16,250.$

Use the above information to determine cash flows from investing activities.

Note: Amounts to be deducted should be indicated with a minus sign.