a. Equipment with a book value of $80,500 and an original cost of $163,000 was sold at a loss of $33,000. b. Paid $115,000 cash for a new truck. c. Sold land costing $315,000 for $405,000 cash, yielding a gain of $90,000. d. Stock investments were sold for $97,700 cash, yielding a gain of $14,000. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from investing activities $