please help answer part A AND B

Hampton Industries had $67,000 in cash at year-end 2020 and $27,000 in cash at year-end 2021 . The firm invested in property, plant, and equipment totaling $300,000= the majority having a useful nife greater than 20 years and falling under the alternative depreciation system, Cash flow from financing activitles totaled +$170,000. Round your answers to the nearest dollar, If necessary. a. What was the cash fiow from operating activities? Cash outflow, if any, should be indicated by a minus sign. b. If accruals increased by $35,000, receivables and inventories increased by $100,000, and depreciation and amortization totaled $31,000, what was the firm's net income