For the just completed year, Hanna Company had net income of $85,500. Balances in the companys 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 $ 64,000 $ 79,000 Accounts receivable $ 168,000 $ 184,000 Inventory $ 445,000 $ 361,000 Prepaid expenses $ 12,000 $ 14,500 Current liabilities: Accounts payable $ 364,000 $ 398,000 Accrued liabilities $ 8,000 $ 12,000 Income taxes payable $ 36,000 $ 28,000 The Accumulated Depreciation account had total credits of $42,000 during the year. Hanna Company did not record any gains or losses during the year. Required: Use the indirect method to determine the net cash provided by (or used in) operating activities for the year. (List any deduction in cash and cash outflows as negative amounts.)