a. Equipment with a book value of $82,000 and an original cost of $167,000 was sold at a loss of $31,000. b. Paid $106,000 cash for a new truck. c. Sold land costing $320,000 for $425,000 cash, yielding a gain of $105,000. d. Stock investments were sold for $91,400 cash, yielding a gain of $17,000. Use the above information to determine cash flows from investing activities. Note: Amounts to be deducted should be indicated with a minus sign. Statement of Cash Flows (partial) Cash flows from investing activities

o. Equipment with a book value of $82,000 and an original cost of $167,000 was sold at a loss of $31,000. b. Paid $106,000 cash for a new truck. c. Sold land costing $320,000 for $425,000 cash, yielding a gain of $105,000. d. Stock investments were sold for $91,400cash, yielding a gain of $17,000. Use the above information to determine cash flows from investing activities. Note: Amounts to be deducted should be indicated with a minus sign