Hampton industries had $$53,000$ in cash at year end $2020$ and $$24,000$ in cash at year end $2021.$ The firm invested in property, plant, and equipment totaling $$220,000-$the majority having a useful life greater than $20$ years and falling under the alternative depreciation system. Cash flow from financing activities totaled $+$$$190,000.$ Round your answers to the nearest dollar, if necessary.

What was the cash flow from operating activities?

If accruals increased by $$25,000,$ receivables and inventories increased by $$145,000,$ and depreciation and amortization totaled $$71,000,$ what was the firms net income?