For the just completed year. Hanna Company had net income of $138.000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: The Accumulated Depreciation account had total credits of $48.000 during the year. Hanna Company did not record any gains or losses during the year. The company's income statement for the year appears below: Required: Using the direct method, convert the company's income statement to a cash basis. (Adjustment amounts that are to be deducted should be indicated with a minus sign.)