a. Equipment with a book value of $79,000 and an original cost of $169,000 was sold at a loss of $37,000. b. Paid $106,000 cash for a new truck. c. Sold land costing $325,000 for $420,000 cash, yielding a gain of $95,000. d. Stock investments were sold for $95,600 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