A nonprofit organization's financial statements show the following information for the year ended December 31, 2022:

• Cash and cash equivalents at beginning of year: $50,000
• Cash and cash equivalents at end of year: $75,000
• Total revenue: $250,000
• Total expenses: $200,000
• Net assets at beginning of year: $300,000
• Net assets at end of year: $350,000

Assume that the nonprofit organization uses the direct method of presenting cash flows from operating activities in its statement of cash flows.

a) What is the net cash inflow (outflow) from operating activities for the year? b) What is the net cash inflow (outflow) from investing activities for the year? c) What is the net cash inflow (outflow) from financing activities for the year? d) What is the change in net cash for the year? e) What is the change in non-cash current assets (such as accounts receivable and inventory) for the year?