a. Equipment with a book value of $81,000 and an original cost of $161,000 was sold at a loss of $30,000 b. Paid $112,000 cash for a new truck c. Sold land costing $315,000 for $400,000 cash, yielding a gain of $85,000 d. Long-term investments in stock were sold for $97,000 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 0