For the year just completed, Hanna Company had net income of $$54,500.$ 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 $$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 activities for the year. $($List any deduction in cash and cash

outflows as negative amounts.$)$