Please tell me why the answer is wrong?And give me the correct answers. Thank you.

Exercise 12-7 Cash flows from investing activities LO P3 a. Equipment with a book value of $81,500 and an original cost of $162,000 was sold at a loss of $36,000 b. Paid $109,000 cash for a new truck. c. Sold land costing $320,000 for $415,000 cash, yielding a gain of $95,000. d. Long-term investments in stock were sold for $94,200 cash, yielding a gain of $14,750 5 points Use the above information to determine this company's cash flows from investing activities. (Amounts to be deducted should be indicated with a minus sign.) Answer is complete but not entirely correct. Cash flows from investing activities Cash received from the sale of long-term investments$ 45,500 (109,000) 415,000 94,200 Cash paid for new truck Cash received from the sale of land Cash received from the sale of equipment Net cash provided by investing activities 445,700