a. Equipment with a book value of $78,000 and an original cost of $160,000 was sold at a loss of $32,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $320,000 for $410,000 cash, yielding a gain of $90,000. d. Long-term investments in stock were sold for $95,600 cash, yielding a gain of $16,250. 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