a. Equipment with a book value of $78,500 and an original cost of $161,000 was sold at a loss of $30,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $320,000 for $405,000 cash, yielding a gain of $85,000. d. Stock investments were sold for $94,900 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. Statement of Cash Flows (partial) Cash flows from investing activities $ 0