Block Industries had $54,000 in cash at year-end 2018 and $16,000 in cash at year-end 2019. The firm invested in property, plant, and equipment totaling $235,000. Cash flow from financing activities totaled +$190,000.

a. What was the cash flow from operating activities?

b. If accruals increased by $18,000, receivables and inventories increased by $35,000, and depreciation and amortization totaled $29,000, what was the firms net income?