For the year just completed, Hanna Company had net income of $77,500. 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 $ 59,000 $ 160,000 $ 445,000 $ 12,000 $ 354,000 $ 8,000 $ 32,000 Beginning of Year $ 75,000 $ 180,000 $ 361,000 $ 14,500 $ 384,000 $ 12,000 $ 30,000 The Accumulated Depreciation account had total credits of $50,000 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) 0 $ 0