a. Equipment with a book value of $81,500 and an original cost of $161,000 was sold at a loss of $31,000. b. Paid $100,000 cash for a new truck. c. Sold land costing $330,000 for $400,000 cash, yielding a gain of $70,000. d. Stock investments were sold for $93,500 cash, yielding a gain of $15,500. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be Indlcated with a minus sign.)