a. Equipment with a book value of $80,000 and an original cost of $162,000 was sold at a loss of $31,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $325,000 for $425,000 cash. ylelding a gain of $100,000 d. Stock investments 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.)