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 assetst Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current liabilitiess Accounts payable Accrued liabilities Income taxes payable December 31 End of Beginning Year of Year $30,000 $40,000 $125,000 $106,000 $213,000 $180,000 $6,000 $7,000 $210,000 $195,000 $ 4,000 $6,000 $ 34,000 $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.)