For the year just completed, Hanna Company had net income of $59.000. 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 assets: Cash and cash equivalents $ 58,000$ 82,000 Accounts receivable $ 158, oee $ 185,000 Inventory $ 436,eee $364,880 Prepaid expenses $ 11,000 $ 14,500 Current liabilities: Accounts payable $368,eee $382.688 Accrued liabilities 5 8,800 $ 11,500 Income taxes payable $ 32,800 $ 28,888 The Accumulated Depreciation account had total credits of $42,000 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.) 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) Net Income Adjustments to convert net income to a cash basis: Depreciation Decrease in accounts receivable Decrease in prepaid expenses Increase in income taxes payable Decrease in accounts payable Increase in inventory Decrease in accrued liabilities 0 Net cash provided by operating activities 0