Hampton Industries had $67,000 in cash at year-end 2015 and $18,000 in cash at year-end 2016. The firm invested in property, plant, and equipment totaling $150,000. Cash flow from financing activities totaled +$150,000. Round your answers to the nearest dollar, if necessary.

1. What was the cash flow from operating activities? Enter cash outflows with a minus sign.
2. If accruals increased by $45,000, receivables and inventories increased by $175,000, and depreciation and amortization totaled $39,000, what was the firm's net income?