For the year just completed, Hanna Company had net income of $53,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 End of Beginning Year of Year Current assets: Cash and cash equivalents $ 58,000 $ 84,000 Accounts receivable $168,000 $196,800 Inventory $448,000 $367,000 Prepaid expenses $ 12,000 $14,800 Current liabilities: Accounts payable $366,000 $382,000 Accrued liabilities $ 8,500 $ 13,000 Income taxes payable $ 34,000 $ 26,000 The Accumulated Depreciation account had total credits of $42,000 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.) Hanna Company Statement of Cash Flows-Indirect Method (partial)