For the just completed year, Hanna Company had net income of $86,000. Balances in the companys current asset and current liability accounts at the beginning and end of the year were as follows:

	December 31
	End of Year		Beginning of Year
Current assets:
Cash	$	61,000	$	82,000
Accounts receivable	$	160,000	$	190,000
Inventory	$	433,000	$	340,000
Prepaid expenses	$	12,500	$	13,500
Current liabilities:
Accounts payable	$	352,000	$	382,000
Accrued liabilities	$	8,000	$	12,000
Income taxes payable	$	33,000	$	26,000

The Accumulated Depreciation account had total credits of $42,000 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.)