3. Problem 3.12 (Statement of Cash Flows) eBook Hampton Industries had $47,000 in cash at year-end 2018 and $19,000 in cash at year-end 2019. The firm invested in property, plant, and equipment totaling $120,000 the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$100,000. Round your answers to the nearest dollar, if necessary. a. What was the cash flow from operating activities? Cash outflow, if any, should be indicated by a minus sign. b. If accruals increased by $10,000, receivables and inventories increased by $160,000, and depreciation and amortization totaled $45,000, what was the firm's net income? $