For the just completed year, Hanna Company had net income of $44,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 Beginning of Year End of Year Current assets: Cash Accounts receivable Inventory Prepaid expenses $ 62,000 $ 85,000 $152,000 196,000 $ 436,000 $ 358,000 $ 11,000 13,000 Current liabilities: Accounts payable Accrued liabilities $ 354,000 $ 390,000 $ 9,000 12,000 $ 35,000 29,000 Income taxes payable The Accumulated Depreciation account had total credits of $60,000 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.)