For the year just completed, Hanna Company had net income of $88,500. 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 Year Beginning of Year Current assets: Cash and cash equivalents $ 61,000 $ 83, eee Accounts receivable $ 164,000 $ 192, eee Inventory $ 448,000 $ 367, eee Prepaid expenses $ 11,500 $ 13,5ee Current liabilities: Accounts payable $ 352,600 $ 480, eee Accrued liabilities $ 9,000 $ 13, eee Income taxes payable $ 34,000 $ 26,eee The Accumulated Depreciation account had total credits of $44.000 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)