a. Equipment with a book value of $83,000 and an original cost of $169,000 was sold at a loss of $31,000. b. Paid $115,000 cash for a new truck. c. Sold land costing $320,000 for $405,000 cash, yielding a gain of $85,000. d. Stock investments were sold for $94,200 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