W.C. Cycling had $58,000 of cash at year-end 2011 and $14,000 in cash at year-end 2012. The firm invested in property, plant, and equipment totaling $160,000. Cash flow from financing activities totaled +$100,000. Round your answers to the nearest dollar, if necessary. a.What was the cash flow from operating activities? b.If accruals increased by $5,000, receivables and inventories increased by $20,000, and depreciation and amortization totaled $11,000, what was the firm's net income