Exercise 13-2 (Algo) Net Cash Provided by Operating Activities [LO13-2] For the year just completed, Hanna Company had net income of $67,500. Balances in the company's current asset and current liabilit accounts at the beginning and end of the year were as follows: The Accumulated Depreciation account had total credits of $48,000 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.)