Cindy and Robert Castillo founded the Castillo Products Company in 2012. The company manufactures components for personal decision assistant products and for other handheld electronic products. Year 2012 proved to be a test of the Castillo Products Company's ability to survive. However, sales increased rapidly in 2013, and the firm reported a net income after taxes of $75,000. Depreciation expenses were $40,000 in 2013. Following are the Castillo Products Company's balance sheets for 2012 and 2013.

2012 2013

Cash $ 50,000 $ 20,000

Accounts Receivable 200,000 280,000

Inventories 400,000 500,000

Total current assets 650,000 800,000

Gross fixed assets 450,000 540,000

Accumulated depreciation (100,000) (140,000)

Net fixed assets 350,000 400,000

Total assets 1,000,000 1,200,000

Accounts payable 130,000 160,000

Accruals 50,000 70,000

Bank loan 90,000 100,000

Total current liabilities 270,000 330,000

Long-term debt 300,000 400,000

Common stock ($0.01 par) 150,000 150,000

Additional paid-in-capital 200,000 200,000

Retained earnings 80,000 120,000

Total liabilities and equity 1,000,000 1,200,000

A.) Calculate Castillo's cash flow from operating activities for 2010.

B.) Calculate Castillo's cash flow from investing activities for 2010.