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 $ 58,000 $ 156,000 $430,000 5 11,500) $370,000 $ 8,000 $ 36,000 Beginning of Year $ 77,000 $ 186,000 $ 364,000 $13,500 $380,000 $ 12,000 $ 28,000 The Accumulated Depreciation account had total credits of $58,000 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))