18 1ur hoin Nowe For the war jast completed, Hanna Company hod net income of $76,000. Balances in the company's current asset and current ilabatify pocounts at the beginning and end of the year were as follows: \begin{tabular}{|c|c|c|} \hline & \multicolumn{2}{|c|}{ Decteber 11} \\ \hline & & Beginning of \\ \hline & Ind of Year & Yean \\ \hline \multicolumn{3}{|l|}{ Corrent exsetar } \\ \hline Cak on toih equivalente & 536,000 & 575,000 \\ \hline Mecentis recelvable & i 156,000 & 4182,000 \\ \hline Inventery & & $340,000 \\ \hline Propalial ospenses & 411,500 & $15,000 \\ \hline \multicolumn{3}{|l|}{ Coment Labilities: } \\ \hline Accieants perable & 4158,000 & \\ \hline Acred liabilities & s=000 & 111,500 \\ \hline Incies qawes proble & 5. 35,000 & $26,000 \\ \hline \end{tabular} The Accumutated Depreciation account had tatal credits of $60,000 during the year. Hanna Company did not record any gains or lovses during the yeat. Aequired: Uning the indlect method, determine the net cash provided by operating activities for the year. (List any deduction in cash and cash outlows as negetive amounts]