13,275decrease4,900decrease Prepare the operating activities section of the statement of cash flows using the direct method. Note: Amounts to be deducted should be Indicated with a minus sign. a. Equipment with a book value of $82,500 and an original cost of $164,000 was sold at a loss of $32,000. b. Pald $109,000 cash for a new truck. c. Sold land costing $325,000 for $410,000 cash, ylelding a gain of $85,000. d. Stock Investments were sold for $92,800 cash, ylelding a gain of $14,750. Use the above Information to determine cash flows from Investing activities. Note: Amounts to be deducted should be Indlcated with a minus sign