a. Equipment with a book value of $83,000 and an original cost of $165,000 was sold at a loss of $37,000. b. Paid $115,000 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 $96,300 cash, yielding a gain of $16,250. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.)