Castile Incorporated had a beginning balance of $$4,000$ in its Accounts Receivable account. The ending balance of Accounts Receivable was $$4,500.$

During the period, Castile recognized $$68,000$ of revenue on account. Castile's Salaries Payable account has a beginning balance of $$2,600$ and an ending balance of $$1,500.$

During the period, the company recognized $$46,000$ of accrued salary expense.

Required:

a$.$ Based on the information provided, determine the amount of net income.

b$.$ Based on the information provided, determine the amount of net cash flow from operating activities.