For the just completed year, Hanna Company had net income of $108,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follow:s December 31 End of Beginning Year of Year Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses 61,000 81,000 $170,000 $186,000 $451,000 $346,000 11,50014,500 Current liabilities: payable Accounts Accrued liabilities Income taxes payable $356,000 $390,000 $ 9,000 13,000 34,000 29,000 The Accumulated Depreciation account had total credits of $48,000 during the yea. 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.)