Hampton Industries had $59,000 in cash at year-end 2018 and $16,000 in cash at year-end 2019. The firm invested in property, plant, and equipment totaling $260,000 the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$ 170,000. 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 $190,000, and depreciation and amortization totaled $61,000, what was the firm's net income