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. Sales increased rapidly in 2013, and the firm reported a net income after taxes of $75,000. Depreciation expenses were $40,000 in 2013. In the image below, are the Castillo Products Company's balance sheets for 2012 and 2013. A. Calculate Castillo's cash flow from operating activities for 2013. B. Calculate Castillo's cash flow from investing activities for 2013.

CASTILLO PRODUCTS COMPANY 2012 2013 Cash Accounts receivable Inventories Total current assets Gross fixed assets Accumulated depreciation Net fixed assets Total assets $ 50,000 200000 400,000 650,000 450,000 -100,000 350,000 $1,000,000 $ 20,000 280,000 500,000 800,000 540,000 -140,000 400,000 $1,200000 Accounts payable Accruals Bank loan Total current liabilities Long-term debt Common stock ($.01 par) Additional paid-in-capital Retained earnings Total liabilities and equity $ 130000 50,000 90000 270,000 300,000 150,000 200,000 80,000 $1,000,000 $ 160,000 70,000 100,000 330,000 400,000 150,000 200,000 120,000 $1,200,000