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$(20$ points$)$

a$.$ Equipment with a book value of $$83,000$ and an original cost of $$162,000$ was sold at a loss of $$33,000.$

b$.$ Paid $$118,000$ cash for a new truck.

c$.$ Sold land costing $$315,000$ for $$425,000$ cash, yielding a gain of $$110,000.$

d$.$ Stock investments were sold for $$91,400$ cash, yielding a gain of $$16,250.$

Use the above information to determine cash flows from investing activities.

Note: Amounts to be deducted should be indicated with a minus sign.

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