For the year just completed, Hanna Company had net income of $84.000. Balances in the company's current asset and current hability 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 Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued abilities Income taxes payable $6,000 5 81,000 $ 152,000 5 186,000 $445,000 $350,000 $ 12,000 $13,000 $ 350,000 $394,000 53,000 12.000 $ 34,000 $20,000 The Accumulated Depreciation account had total credits of $48.000 during the year Hanna Company does 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 os negative amounts) C ILLUMILU ULPILLUVIULUI VIIS OWww wyty 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) 0 5