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 $240,000 the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$250,000. 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. $ -26000 b. If accruals increased by $30,000, receivables and inventories increased by $145,000, and depreciation and amortization totaled $21,000, what was the firm's net income? 68000