Hampton Industries had $37,000 in cash at year-end 2020 and $30,000 in cash at year-end 2021 . The firm invested in property, plant, and equipment financing activities totaled +$180,000. 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 $35,000, receivables and inventories increased by $170,000, and depreciation and amortization totaled $49,000, what was the firm's net income