For the just completed year, Hanna Company had net income of $55,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 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 $ 57,000 $ 78,000 $150,000 $196,000 $442,000 $349,000 $ 11,500 $ 14,000 $364,000 $392,000 $ 8,500 $ 12,500 $ 35,000 $ $ 27,000 The Accumulated Depreciation account had total credits of $50,000 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.)