Chapter 12 Statement of Cash Flows Salud Company

Salud Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31, 2017. (Amounts to be deducted should be indicated with a minus sign.)
 

1. Equipment with a book value of $82,500 and an original cost of $165,000 was sold at a loss of $31,000.
2. Paid $106,000 cash for a new truck.
3. Sold land costing $320,000 for $415,000 cash, yielding a gain of $95,000.
4. Long-term investments in stock were sold for $92,100 cash, yielding a gain of $14,750.

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.)