Exercise $13-2($Algo$)$ Net Cash Provided by Operating Activities $[$LO$13-2]$

For the year just completed, Hanna Company had net income of $$75,500.$ Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows:

$\backslash$table$[[,$December $31],[$Current assets:,End of Year,Beginning of Year$],[$Cash and cash equivalents,,$$77,000$