Hampton Industries had $35,000 in cash at year-end 2017 and $23,000 in cash at year-end 2018. The firm invested in property, plant, and equipment totaling $140,000. Cash flow from financing activities totaled +$160,000. Round your answers to the nearest dollar, if necessary.

What was the cash flow from operating activities? Cash outflow, if any, should be indicated by a minus sign.

If accruals increased by $40,000, receivables and inventories increased by $140,000, and depreciation and amortization totaled $13,000, what was the firm's net income?