Hampton Industries had $61,000 in cash at year-end 2020 and $23,000 in cash at year-end 2021 . The firm invested in property, plant, and equipment totaling $190,000 - the majority having a usefu life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$160,000. 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 $10,000, receivables and inventories increased by $150,000, and depreciation and amortization totaled $71,000, what was the firm's net income