a. Equipment with a book value of $79,000 and an original cost of $168,000 was sold at a loss of $32,000. b. Paid $115,000 cash for a new truck. c. Sold land costing $325,000 for $410,000 cash, yielding a gain of $85,000. d. Stock investments were sold for $91,400 cash, yielding a gain of $14,750. 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