For the Just completed year, Hanna Company had net income of $78,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: Current assets: Cash and cash equivalents December 31 Beginning End of Year of Year $ 60,000 $ 84,000 $ 152,000 $184,000 $439,000 $ 349,000 $ 12,000 $ 13,500 $ 354,000 $ 390,000 $ 8,500 $ 12,000 $ 33,000 $ 26,000 Accounts receivable Inventory Prepaid expenses Current liabilities: 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: Using the indirect method, determine the net cash provided by operating activities for the year. (List any deduction in cash and cash outflows as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial)