For the just completed year, Hanna Company had net income of $85,000. 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 Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 56,000 $ 76,000 $156,000 $194,000 $448,000 $349,000 $ 11,000 $ 14,000 $356,000 $398,000 $ 7,500 $ 12,500 $ 35,000 $ 25,000 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: 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.)