For the year just completed, Hanna Company had net income of $64,500. Balances in the companys 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 $ 61,000 $ 79,000 Accounts receivable $ 164,000 $ 184,000 Inventory $ 439,000 $ 349,000 Prepaid expenses $ 11,000 $ 14,000 Current liabilities: Accounts payable $ 370,000 $ 388,000 Accrued liabilities $ 8,000 $ 12,000 Income taxes payable $ 36,000 $ 27,000 The Accumulated Depreciation account had total credits of $52,000 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.)