a. Equipment with a book value of $81,500 and an original cost of $167,000 was sold at a loss of $36,000. b. Paid $103,000 cash for a new truck. c. Sold land costing $310,000 for $425,000 cash, yielding a gain of $115,000. d. Long-term investments in stock were sold for $94,900 cash, yielding 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.) Statement of Cash Flows (partial) Cash flows from investing activities