a. Equipment with a book value of $78,500 and an original cost of $168,000 was sold at a loss of $36,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $315,000 for $425,000 cash, yielding a gain of $110,000 d. Stock investments were sold for $92,100 cash, yielding a gain of $15,500. 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