a. Equipment with a book value of $78,000 and an original cost of $160,000 was sold at a loss of $31,000. b. Paid $100,000 cash for a new truck. c. Sold land costing $325,000 for $410,000 cash, yielding a gain of $85,000. d. Stock investments were sold for $92,100 cash, yielding a gain of $15,500. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from investing activities