For the year just completed, Hanna Company had net income of $35,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current liabilities:: Accounts payable Accrued liabilities Income taxes payable December 31 End of Year $ 30,000 $125,000 $ 213,000 $ 6,000 $210,000 $ 4,000 $ 34,000 Beginning of Year $ 40,000 $106,000 $ 180,000 $ 7,000 $195,000 $6,000 $ 30,000 The Accumulated Depreciation account had total credits of $20,000 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) < Prev 3 of 3 Next Book Air