For the year just ended, the Hanna Company had net income of $86,000. The balances in the company's current asset and current liability accounts at the beginning and end of the fiscal year are as follows:

	December 31
	End of the year		beginning of the year
Current assets:
Money	ps	61,000	ps	82,000
accounts receivable	ps	160.000	ps	190.000
Inventory	ps	433,000	ps	340.000
Prepaid expenses	ps	12,500	ps	13,500
current liabilities:
Accounts payable	ps	352,000	ps	382,000
Accrued Obligations	ps	8,000	ps	12,000
Income taxes payable	ps	33,000	ps	26,000

The Accumulated Depreciation account had total credits of $42,000 during the year. Hanna Company posted no profit or loss for the year.

Required:

Using the indirect method, determine the net cash provided by operating activities for the year. (List any cash deductions and cash outflows as negative amounts.)