For the year just completed, Hanna Company had net income of $72,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows. The Accumulated Depreciation account had total credits of $40,000 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 outlows as negative amounts.)