Statement of Cash Flows. W. C. Cycling had $ 55,000 in cash at year-end 2013 and $ 25,000 in cash at year-end 2014. The firm invested in property, plant, and equipment totaling $ 250,000. Cash flow from financing activities totaled + $ 170,000. - a) What was the cash flow from operating activities? b) If accruals increased by $ 25,000, receivables and inventories increased by $ 100,000 what was the firm net income? SHOW YOUR WORK