a.	Equipment with a book value of $80,500 and an original cost of $164,000 was sold at a loss of $31,000.
b.	Paid $103,000 cash for a new truck.
c.	Sold land costing $320,000 for $420,000 cash, yielding a gain of $100,000.
d.	Long-term investments in stock were sold for $94,200 cash, yielding a gain of $17,000.

Use the above information to determine this company's cash flows from investing activities.(Amounts to be deducted should be indicated with a minus sign.)