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

a. Equipment with a book value of $78,500 and an original cost of $160,000 was sold at a loss of $37,000.
b. Paid $103,000 cash for a new truck.
c. Sold land costing $325,000 for $420,000 cash, yielding a gain of $95,000.
d. Stock investments were sold for $92,100 cash, yielding a gain of $14,750.
Use the above information to determine cash flows from investing activities.
Note: 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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