For the year just completed, Hanna Company had net income of $64.500 Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 End of Year Current assets: Beginning of Year Cash and cash equivalents $ 64,000 $ 79,000 Accounts receivable $ 168,000 $ 198,000 Inventory $.436,000 $ 355.000 Prepaid expenses $ 11,000 $ 13,500 Current liabilities: Accounts payable $360,000 $ 380,000 Accrued abilities 5 7,500 $ 12,000 Income taxes payable $ 35,000 $ 30,000 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 outflows os negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial) For the year just completed, Hanna Company had net income of $64,500. Balances in the company's current asset and current accounts at the beginning and end of the year were as follows December End of Year Current assets: Beginning of Year Cash and cash equivalents $ 64,000 5.29,000 Accounts receivable $ 160,000 1198,00 Inventory $ 436,000 $ 355,000 Prepaid expenses $11,000 $ 13,500 Current liabilities: Accounts payable $360,000 $ 350,000 Accrued liabilities $ 7,500 $ 12.000 $ 35,000 5 30.000 Income taxes payable The Accumulated Depreciation account had total credits of $42,000 during the year Hanna Company did not record any garso 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.) es