Hampton Industries had $61,000 in cash at year-end 2017 and $22,000 in cash at year-end 2018. The firm invested in property, plant, and equipment totaling $290,000. Cash flow from financing activities totaled +$240,000. 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 $50,000, receivables and inventories increased by $80,000, and depreciation and amortization totaled $23,000, what was the firm's net income