a. Equipment with a book value of $81,500 and an onginal cost of $164,000 was sold at a loss of $31,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $315,000 for $415,000 cash, yielding a gain of $100.000 d. Stock investments were sold for $94.200cash, ylelding a gain of $14.000. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.)