For the year just completed, Hanna Company had net income of $90,000. 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 $ 84,000 End of Year Current assets: Cash and cash equivalents $ 57,000 Accounts receivable $ 154,000 $ 182,000 $ 448,000 $ 12,000 Inventory Prepaid expenses Current liabilities: Accounts payable- Accrued liabilities Income taxes payable $ 364,000 $8,000 $ 34,000 $343,000 $15,000 $ 388,000 $13,000 $30,000 The Accumulated Depreciation account had total credits of $44,000 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.)