On Tammaro, Inc.s comparative balance sheets for the years 2018-2019, land (assets) decreased $120,000. The land was sold for $150,000 cash and a $30,000 gain was realized on the transaction. The equipment (assets) account increased $190,000 as the result of a cash purchase.

a) Calculate Tammaros net cash flow from investing activities for 2019.

b) Based on the transactions above, what adjustment(s) (if any) to Net Income need to be made to calculate Tammaros net cash flow from operating activities for 2019?