For the just completed year, Hanna Company had net Income of $93,500. Balances In the company's current asset and current lablity 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 $ 63,8e8 81,808 $ 168,8ee 182,808 $ 442,908 349,8e8 $ 12,90 14,5e8 Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 364,908 394,8e8 $ 8,588 12,8e8 $ 33,908 3e,8e8 The Accumulated Depreclation account had total credits of $50,000 during the year. Hanna Company did not record any galns or losses during the year Requlrec Using the Indirect method, determine the net cash provided by operating activities for the year. (List any deduction In cash and cash outflows as negatlve amounts.) Hanna Company Statement of Cash Flows Indirect Method (partial)