Check my work Exercise 13-2 (Algo) Net Cash Provided by Operating Activities (LO13-2] For the year just completed, Hanna Company had net income of $88,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current Liabilities: Accounts payable Accrued Liabilities Income taxes payable December 31 End of Year $ 61,000 $170,000 $445,000 $ 12,500 $ 354,000 $ 8,500 $ 35,000 Beginning of Year $ 76,000 $ 184,000 $355,000 $13,000 $ 388,000 $ 11,500 $ 29,000 The Accumulated Depreciation account had total credits of $56,000 during the year. Hanna Company did not record any gains or losses during the year. Required: Using the indirect method, determine the net cash provided by operating activities for the year. (List any deduction in cash outflows as negative amounts.)