Assume Starbucks Corporation completed the following transactions. For each transaction, show what Starbucks would report for investing activities on its statement of cash flows. Show negative amounts in parentheses.

a. Sold a store building for $600,000. The building had cost Starbucks $1,000,000, and at the time of the sale its accumulated depreciation totaled $400,000.

b. Lost a store building in a fire. The building cost $300,000 and had accumulated depreciation of $180,000. The insurance proceeds received by Starbucks totaled $120,000.

c. Renovated a store at a cost of $100,000.

d. Purchased store fixtures for $50,000. The fixtures are expected to remain in service for 10 years and then be sold for $15,000. Starbucks uses the straight-line depreciation method.