For the year just completed, Hanna Company had net income of $77,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 End of Year Current assets: Cash and cash equivalents $ 58,000 $ 166,000 $ 439,000 $ 11,500 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 368,000 $ 8,000 $ 34,000 Beginning of Year $ 85,000 $ 182,000 $ 361,000 $ 15,000 $ 400,000 $ 12,000 $ 29,000 The Accumulated Depreciation account had total credits of $48,000 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)