a. Equipment with a book value of $78,000 and an original cost of $164,000 was sold at a loss of $36,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $310,000 for $415,000 cash, yielding a gain of $105,000. d. Stock investments were sold for $97,000 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