The cash flows from investing activities, given the costs of equipment and other fixed assets, are $ 221, 100.
The cash flow from investing activities refers to those cash flows that are either made from the sale of fixed assets and capital assets, or lost to the purchase of these same things.
The cash flows from investing activities here is therefore:
= Gain from sale of equipment - purchase of new truck + sale of and + sale of long term investment
= ( 65, 300 - 14, 000 ) - 89, 000 + 198, 000 + 60, 800
= $ 221, 100
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