Hampton Industries had $51,000 in cash at year-end 2020 and $10,000 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 +$200,000. 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 $15,000, receivables and inventories increased by $185,000, and depreciation and amortization totaled $43,000, what was the firm's net income? $