a. Equipment with a book value of $81,000 and an original cost of $163,000 was sold at a loss of $33,000. b. Paid $118,000 cash for a new truck. c. Sold land costing $330,000 for $420,000 cash, yielding a gain of $90,000. d. Stock investments were sold for $92,100 cash, yielding a gain of $15,500. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.)