For the year just completed, Hanna Company had net income of $54,000. 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 Beginning of Year $ 59,000 $ 84,000 $ 186,000 $ 152,000 $ 433,000 $ 11,500 $ 358,000 $ 8,000 $ 34,000 $ 361,000 $ 13,500 $ 386,000 $ 11,500 $ 26,000 The Accumulated Depreciation account had total credits of $42,000 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.)