Exercise 13-2 (Algo) Net Cash Provided by Operating Activities [LO13-2] For the year just completed, Hanna Company had net income of $43,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 End of Year Beginning of Year Current assets: Cash and cash equivalents $ 60,000 $ 77,000 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable $ 158,000 $ 190,000 $ 445,000 Accrued liabilities Income taxes payable $ 11,000 $ 364,000 $ 8,500 $ 33,000 $ 367,000 $ 15,000 $ 386,000 $ 12,000 $ 27,000 The Accumulated Depreciation account had total credits of $52,000 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.) Hanna Company Statement of Cash Flows-Indirect Method (partial)