a. Equipment with a book value of $81,000 and an original cost of $160,000 was sold at a loss of $31,000. b. Paid $106,000 cash for a new truck. c. Sold land costing $310,000 for $405,000 cash, yielding a gain of $95,000. d. Stock investments were sold for $92,800 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.) Statement of Cash Flows (partial) Cash flows from investing activities