For the year just completed, Hanna Company had net income of $47000 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 Beginning Year of Year Current anneta: Cash and cash equivalento Accounts receivable Inventory Prepaid expenses Current liabilities Accounts payable Acorood liabilities Income taxes payable 365,000 $80,000 $152,000 $200,000 $400,000 $361,000 $ 11,500 14,000 $362,000 9388,000 98,500 12,500 $ 34,000 5 27,000 The Accumulated Depreciation account had total credits of $46,000 during the year. Hanna Company did not record any gains on 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 and cash outflows as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial)