Hampton Industries had $$56,000$ in cash at year$-$end $2020$ and $$25,000$ in cash at year$-$end $2021.$ 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

$+$$$160,000.$ 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 $$40,000,$ receivables and inventories increased by $$185,000,$ and depreciation and amortization totaled $$37,000,$ what was the firm's net

income?

$