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a . Equipment with a book value of $ 8 4 , 0 0 0 and an original cost of $ 1 6 1 ,

a. Equipment with a book value of $84,000 and an original cost of $161,000 was sold at a loss of $31,000.
b. Paid $103,000 cash for a new truck.
c. Sold land costing $315,000 for $415,000 cash, yielding a gain of $100,000.
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.
\table[[Statement of Cash Flows (partial)],[Cash flows from investing activities,],[,],[,],[,],[,],[,]]
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