For the year just completed, Hanna Company had net income of $66,000. 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 $ 64,000 $ 85,000 $ 158,000 $ 188,000 $ 445,000 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 11,500 $ 354,000 $ 9,000 $ 36,000 $ 370,000 $ 13,000 $ 390,000 $ 11,500 $ 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.)