Hampton Industries had $38,000 in cash at year-end 2018 and $18,000 in cash at year-end 2019 . The firm invested in property, plant, and equipment totaling $250,000 - the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$240,000. 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 $45,000, receivables and inventories increased by $125,000, and depreciation and amortization totaled $53,000, what was the firm's net income? $