a. Equipment with a book value of \\( \\$ 79,500 \\) and an original cost of \\( \\$ 169,000 \\) was sold at a loss of \\( \\$ 32,000 \\). b. Paid \\( \\$ 112,000 \\) cash for a new truck. c. Sold land costing \\( \\$ 320,000 \\) for \\( \\$ 415,000 \\) cash, yielding a gain of \\( \\$ 95,000 \\). d. Long-term investments in share were sold for \\( \\$ 97,700 \\) 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.)