For the just completed year, Hanna Company had net income of $43,000. 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 Beginning Year of Year Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses S 59,000 $ 78,000 154,000 194,000 442,000 364,000 12, 500 $ 15,000 Current liabilities: S 366,000 390,000 $ 9,000 12,000 35,000 25,000 Accounts payable Accrued liabilities Income taxes payable The Accumulated Depreciation account had total credits of $46,000 during the year. Hanna Company did not record any gains or losses during the year Required deduction in cash and cash outflows as negative amounts.) Using the indirect method, determine the net cash provided by operating activities for the year. (List any Hanna Company Statement of Cash Flows-Indirect Method (partial) 0