For the Just completed year, Hanna Company had net Income of $73,000. Balances In the company's current asset and current llablity accounts at the beginning and end of the year were as follows: December 31 points End of Beginning Year Cash and cash equivalents S166,eee 18e,ee $ 442,eee 352,eee Accounts receivable Prepaid expenses Accounts payable $ 12,5ee 14, 5e8 Current 12bilit Accrued li bilities Income taxes payable Print S 35,eee 26,eee The Accumulated Depreclation account had total credits of $54.000 during the year. Hanna Company did not record any gains or losses during the year 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. Statement of Cash Contribution margin ustments to convert margin to a basis Decrease in accounts payable Decrease in accounts payable Decrease in aocounts payable Decrease in accounts receiva ble Decrease in accrued liabilities Decrease in aocounts reoeiva ble Decrease in aocrued liabilities Decrease in accrued liabilites t cash used in operating