For the year just completed, Hanna Company had net income of $69,000. 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 $46,000 during the year. Hanna Company did not record any galns 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 outflows as negative amounts.) Hanna Company Statement of Cash Flows - Indirect Method (partial)