Hampton Industries had $58,000 in cash at year-end 2017 and $15,000 in cash at year-end 2018. The firm invested in property, plant, and equipment totaling $290,000. 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 $20,000, receivables and inventories increased by $155,000, and depreciation and amortization totaled $31,000, what was the firm's net income?