a. Equipment with a book value of $83,000 and an original cost of $161,000 was sold at a loss of $32,000. b. Paid $106,000 cash for a new truck. c. Sold land costing $315,000 for $420,000 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. (Amounts to be deducted should be indicated with a minus sign.)