For the year just completed, Hanna Company had net income of $55,500 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 Year Beginning of Year Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current libilities: Accounts payable Accrued liabilities Income taxes payable 61,000 $ 150,000 $433,000 $ 11,900 $ 78,000 $ 194,990 $ 340,000 $ 14,000 $ 352,000 $ 8,500 $ 35,000 $ 382,000 $ 12,000 $ 22,000 The Accumulated Depreciation account had total credits of $50,000 during the year. Hanna Company did not record any gains of losses during the year Required: Using the indirect method, determine the net cash provided by operating activities for the year. (List any deduction in cosh outflows as negative amounts.) Hanna Company Statement of Cash Flows Indirect Method (partial)