For the just completed year, Hanna Company had net income of $39,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows December 31 Beginning of Year End of Year Current assets Cash and cash equival ents Account s receivable Inventory Prepaid expenses 64,000 84,000 $166, 000 200, 000 $430, 000 364, 000 $11, 000 14, 000 Current liabilities Accounts payable Accrued liabilities Income taxes payable $364, 000 386, 000 $8, 500 $12, 500 $36, 000 29, 000 The Accumulated Depreciation account had total credits of $52,000 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)