a. Equipment with a book value of $80,000 and the original cost of $164,000 was sold at a loss of $34,000.

b. Paid $106,000 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 stock were sold for $94,900 cash, yeilding a gain of $16,250.

Use the above information to determine cash flows from investing activities. (Amountd to be deducted should be indicated with a minus sign)

Statement of Cash Flows (partial) Cash flows from investing activities