a. Equipment with a book value of $81,500 and an original cost of $167,000 was sold at a loss of $33,000. b. Paid $100,000 cash for a new truck. c. Sold land costing $315,000 for $405,000 cash, yielding a gain of $90,000. d. Stock investments were sold for $91,400cash, yielding a gain of $15,500. Use the above information to determine cash flows from investing activities. Note: Amounts to be deducted should be indicated with a minus sign