For the year just completed. Hanna Company had net income of $55,500. Balances in the company's current asset accounts at the beginning and end of the year were as follows: The Accumulated Depreciation account had total credits of $48,000 during the year. Hanna Company did not record losses during the year. Required: Using the indirect method, determine the net cash provided by operating activities for the year. (List any deduction outflows as negative amounts.)