For the year just completed, Hanna Company had net income of $99,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 End of Year Beginning of Year Current assets: $ 349,000 Cash and cash equivalents $ 56,000 $ 80,000 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable $ 166,000 $ 186,000 $ 433,000 $ 11,500 Accrued liabilities Income taxes payable $ 354,000 $ 8,000. $ 32,000 $ 13,500 $ 398,000 $ 12,500 $ 30,000 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)