For the year just completed, Hanna Company had net income of $79,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: Current assets: December 31 End of Year Beginning of Year Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 56,000 $ 164,000 $ 436,000 $ 12,500 $ 356,000 $ 8,000 $ 36,000 $ 79,000 $ 186,000 $ 349,000 $ 13,500 $ 382,000 $ 12,500 $ 26,000 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 as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial) 0 $ 0