Hampton Industries had $68,000 in cash at year-end 2017 and $15,000 in cash at year-end 2018. The firm invested in property, plant, and equipment totaling $220,000. Cash flow from financing activities totaled +$240,000. Round your answers to the nearest dollar, if necessary.

What was the cash flow from operating activities? Cash outflow, if any, should be indicated by a minus sign. $

If accruals increased by $35,000, receivables and inventories increased by $185,000, and depreciation and amortization totaled $5,000, what was the firm's net income? $