For the year just completed, Hanna Company had net income of $60,000. 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 $ 55,000 $ 83,000 Accounts receivable $ 152,000 $ 184,000 Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable. $ 445,000 $12,000 $364,000 $ 7,500 $ 34,000 $ 349,000 $ 15,000 $380,000 $ 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)