Assume Howard Manufacturing Corporation completed the following transactions:

a. Sold a store building for $690,000. The building had cost Howard Manufacturing $1,200,000, and at the time of the sale, its accumulated depreciation totaled $510,000.

b. Lost a store building in a fire. The building cost $300,000 and had accumulated depreciation of $250,000. The insurance proceeds received by Howard Manufacturing totaled $240,000.

c. Renovated a store at a cost of $120,000 (cash).

d. Purchased store fixtures for $80,000 (cash). The fixtures are expected to remain in service for ten years and then be sold for $80,000. Howard Manufacturing uses the straight-line depreciation method.

For each transaction, show what Howard Manufacturing would report for investing activities on its statement of cash flows. Show negative amounts in parentheses.