a. Equipment with a book value of $81,000 and an original cost of $165,000 was sold at a los of $30,000. b. Paid $100,000 cash for a new truck. c. Sold land costing $315,000 for $420,000 cash, yielding a gain of $105,000. d. Stock investments were sold for $95,600 cash, yielding a gain of $14,750. Use the above information to determine cash flows from investing activities. Note: Amounts to be deducted should be indicated with a minus sign