For the year just completed, Hanna Company had net income of $78,000. 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 $ 60,000 $ 81,000 Accounts receivable $ 166,000 $ 196,000 $ 448,000 $ 352,000 Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 12,500 $ 368,000 $ 8,000 $ 34,000 $ 13,500 $ 394,000 $ 12,000 $ 29,000 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) $ 0 n