Using the following income statement and additional year-end information. Prepare the operating activities section of the statement of cash flows using the direct meshod. (Amounts to be deducted should be Indicated with a minus sign.) a. Equipment with a book value of $79,000 and an original cost of $161,000 was sold at a loss of $36,000. b. Paid $115,000 cash for a new truck. c. Sold land costing $320,000 for $420,000 cash, yielding a gain of $100,000. d. Long-term investments in stock were sold for $92,100 cash, yielding a gain of $14,750. Use the above information to determine cash flows from investing activities. (Amounts to be deducted should be ind minus sign.)