For the year just completed, Hanna Company had net Income of $67,500. 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 Beginning of Year End of Year Cash and cash equivalents $ 60,000 $ 150,000 $ 188,000 $ 439,000 $ 83,000 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 11,500 $ 360,000 $ 7,500 $ 36,000 $ 349,000 $ 14,500 $ 390,000 $ 12,000 $ 26,000 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 $ 0