Hampton Industries had $70,000 in cash at year-end 2020 and $20,000 in cash at year-end 2021. The firm invested in property, plant, and equipment totaling $230,000 the majority having a useful life greater than 20 years and falling under the alternative depreciation system. Cash flow from financing activities totaled +$200,000. 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 $20,000, receivables and inventories increased by $140,000, and depreciation and amortization totaled $23,000, what was the firm's net income?