Hampton Industries had $61,000 in cash at year-end 2020 and $24,000 in cash at year-end 2021 . The firm invested in property, plant, and equipment otaling $260,000 the majority having a useful life greater than 20 years and falling under the alternation inancing activities totaled +$220,000. 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 $20,000, receivables and inventories increased by $45,000, and depreciation and amortization totaled $21,000, what was the firm's net income? $