Hampton Industries had $61,000 in cash at year-end 2020 and $17,000 in cash at year-end 2021. The firm invested in property, plant, and equipment totaling $270,000 - the majority having a useful ilfe greater than 20 years and faling under the alternative depreciation system. Cash flow from financing activities totaled +\$140,000. 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. 5 b. If accruals increased by $40,000, receivables and inventories increased by $200,000, and depreciation and amortization totaied $33,000, what was the firm's net income