Hampton Industries had $$61,000$ in cash at year$-$end $2020$ and $$15,000$ in cash at year$-$end $2021.$ The firm invested in property, plant, and equipment totaling $$150,000$ the majority having a useful life greater than $20$ years and falling under the alternative depreciation system. Cash flow from financing activities totaled $+$$$150,000.$ Round your answers to the nearest dollar, if necessary.

What was the cash flow from operating activities? Cash outflow, if any, should be indicated by a minus sign.

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If accruals increased by $$20,000,$ receivables and inventories increased by $$135,000,$ and depreciation and amortization totaled $$65,000,$ what was the firm's net income?