a$.$ Equipment with a book value of $$81,500$ and an original cost of $$167,000$ was sold at a loss of $$32,000.$

b$.$ Paid $$109,000$ cash for a new truck.

c$.$ Sold land costing $$315,000$ for $$420,000$ cash, yielding a gain of $$105,000.$

d$.$ Stock investments were sold for $$97,000$ cash, yielding a gain of $$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.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[$Cash flows from investing activities,$],[,],[,],[,],[,],[,]]$