a. Equipment with a book value of $78,500 and an original cost of $165,000 was sold at a loss of $32,000. b. Paid $109,000 cash for a new truck. c. Sold land costing $325,000 for $400,000 cash, yielding a gain of $75,000. d. Long-term investments in stock were sold for $92,800 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