For the year just completed, Hanna Company had net income of $$81,000.$ Balances in the company's current asset and current Ilability

accounts at the beginning and end of the year were as follows:

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.$)$