Hampton Industries had $54,000 in cash at year-end 2020 and $26,000 in cash at year-end 2021. The firm invested in property, plant, and equipment totaling $180,000 - 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 $15,000, receivables and Inventories increased by $165,000, and depreciation and amortization totaled $37,000, what was the firm's net income