a. Equipment with a book value of $81,000 and an original cost of $167,000 was sold at a loss of $31,000. b. Paid $109,000 cash for a new truck. c. Sold land costing $315,000 for $430,000 cash, yielding a gain of $115,000. d. Stock investments were sold for $93,500 cash, yielding a gain of $16,250. 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