Hampton Industries had $38,000 in cash at year-end 2020 and $21,000 in cash at year end 2021. The firm invested in property, plant, and equipment totaling $240,000 - the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$180,000. Round your answers to the nearest dollar, if necessary a. What was the cash flow from operating activities? Cash outfiow, 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? $