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a . Equipment with a book value of $ 7 8 , 5 0 0 and an original cost of $ 1 6 2 ,

a. Equipment with a book value of $78,500 and an original cost of $162,000 was sold at a loss of $35,000.
b. Paid $115,000 cash for a new truck.
c. Sold land costing $315,000 for $425,000 cash, yielding a gain of $110,000.
d. Stock investments were sold for $94,200 cash, yielding a gain of $14,750.
Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.)
\table[[Statement of Cash Flows (partial)],[Cash flows from investing activities,],[,],[,],[,],[,]]
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