For the just completed year, Hanna Company had net income of $56,500. 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 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable December 31 End of Beginning Year of Year $ 64,000 $ 84,000 $160,000 $436,000 $194,000 $340,000 $ 12,000 $ 14,000 $358,000 $ 9,000 $382,000 $13,000 $ 36,000 $ 27,000 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: 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.)