For the year just completed, Hanna Company had net income of $91,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 Beginning of Year End of Year Current assets: Cash and cash equivalents $ 56,000 $ 78,000 Accounts receivable $ 160,000 $ 182,000 $ 442,000 $ 12,000 $ 340,000 Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 360,000 $ 8,000 $ 35,000 $ 15,000 $ 388,000 $ 13,000 $ 28,000 The Accumulated Depreciation account had total credits of $46,000 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)