For the year just completed, Hanna Company had net income of $64,500, Balances in the company's current asset and current lobility accounts at the beginning and end of the year were as follows: December 31 End of Beginning Year of Year Curreng assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 58,000 $80,000 $166,000 $180,000 $442,000 $367,000 $ 11,500 $ 14,000 $356,000 $386,000 $ 8,000 $ 12,000 $ 33,000 $ 28,000 The Accumulated Depreciation account had total credits of $60,000 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 and cash outflows as negative amounts.) Answer is not complete. 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 Increase in inventory $ 0