Hampton Industries had $62,000 in cash at year-end 2020 and $30,000 in cash at year-end 2021 . The firm invested in property, plant, and equipment totaling $170,000 - the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing 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 $15,000, receivables and inventories increased by $195,000, and depreciation and amortization totaled $35,000, what was the firm's net income