For the year just completed, Hanna Company had net income of $75,500. Balances in the company's current asset and current llability accounts at the beginning and end of the year were as follows: The Accumulated Depreclation account had total credits of $50,000 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 actlvitles for the year. (Llst any deciuctlon in cash and cash outflows as negative amounts.)