For the year just completed, Hanna Company had net income of $92,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current Liabilities: Accounts payable Accrued Liabilities Income taxes payable December 31 End of Year $ 56,000 $156,000 $ 448,000 $12,000 $ 358,000 $ 8,000 $ 33,000 Beginning of Year $ 84,000 $186,000 $ 364,000 $13,000 $ 398,000 $12,000 $29,000 The Accumulated Depreciation account had total credits of $40,000 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 outflows as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial) Accrued Liabilities Income taxes payable $ 33,000 12,000 $ 29,000 The Accumulated Depreciation account had total credits of $40,000 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 outflows as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial)