Following information is extracted from the books of Vifixing Limited for the year ended December 31, 2017

a.Equipment with a book value of $78,500 and an original cost of $164,000 was sold at a loss of $34,000

b.Paid $112,000 cash for a new truck

c.Sold land costing $325,000 for $425,000 cash, yielding a gain of $10,000

d.Long-term investments in stock were sold for $97,700 cash, yielding a gain of $17,000

Use the above information to determine cash flows from investing activities for Vifixing Limited for the year ended December 31, 2017