a. Equipment with a book value of $78,000 and an original cost of $163,000 was sold at a loss of $35,000. b. Paid $112,000 cash for a new truck. c. Sold land costing $315,000 for $400,000 cash, yielding a gain of $85,000. d. Long-term investments in stock were sold for $90,000 cash, yielding a gain of $17.000. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.) Les Statement of Cash Flows (partial) Cash flows from investing activities