Q&Q Incorporation had $$25,000$ in cash at year$-$end $2022$ and $$55,000$ in cash at year$-$end $2023.$ The firm invested in property, plant, and equipment totaling $$150,000.$ Cash flow from financing activities totaled $+$$$85,000.$ What was the cash flow from operating activities?

$$55,000$

$$180,000$

$-$$$65,000$

$$95,000$

Continued form the above question, if accruals increased by $$28,000,$ receivables and inventories increased by $$30,000,$ and depreciation and amortization totaled $$15,000,$ what was the firm's net income?

$$13,000$

$$82,000$

$$45,000$

$$125,000$