STATEMENT OF CASH FLOWS Hampton Industries had $39,000 in cash at year-end 2017 and $11,000 in cash at year-end 2018. The firm invested in property, plant, and equipment totaling $210,000. Cash flow from financing activities totaled +$120,000. 3-12 a. What was the cash flow from operating activities? b. If accruals increased by $15,000, receivables and inventories increased by $50,000, and depreciation and amortization totaled $25,000, what was the firm's net income