EB eBook Hampton Industries had $56,000 in cash at year-end 2020 and $21,000 in cash at year-end 2021. The firm invested in property, plant, and equipment totaling $290,000 the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$200,000. Round your answers to the nearest dollar, if necessary. a. What was the cash flow from operating activities? Cash outflow, if any, should be indicated by a minus sign. $ b. If accruals increased by $5,000, receivables and inventories increased by $185,000, and depreciation and amortization totaled $43,000, what was the firm's net income? $