a. Equipment with a book value of $78,500 and an original cost of $164,000 was sold at a loss of $31,000. b. Paid $109,000 cash for a new truck. c. Sold land costing $315,000 for $420,000 cash, yielding a gain of $105,000. d. Stock investments were sold for $92,800 cash, yielding a gain of $14,750. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.)