Assume Happy Feet Corporation completed the following transactions:
a. Sold a store building for $680,000. The building cost Happy Feet $1,600,000, and at the time of the sale, its accumulated depreciation totaled $920,000.
b. Lost a store building in a fire. The building cost $360,000 and had accumulated depreciation of $210,000. The insurance proceeds received by Happy Feet totaled $190,000.
c. Renovated a store at a cost of $130,000.
d. Purchased store fixtures for $60,000. The fixtures are expected to remain in service for 10 years and then be sold for $25,000. Happy Feet uses the straight-line depreciation method.
For each transaction, show what Happy Feet would report for investing activities on its statement of cash flows. Show negative amounts in parentheses.