a. Equipment with a book value of $78,500 and an original cost of $169,000 was sold at a loss of $37,000. b. Paid $118,000 cash for a new truck. c. Sold land costing $310,000 for $415,000 cash, yielding a gain of $105,000. d. Stock investments were sold for $97,000 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.)