For the yearjust completed, Hanna Company had net income of $81,000. Balances in the company's current asset and current liability accounts at the beginning and end ofthe year were as follows: December 31 Beginning of End of Year Year Current assets: Cash and cash equivalents $ 58,999 $ i8,999 Accounts receivable $ 168,999 $ 196,999 Inventory $ 451,999 $ 346,999 Prepaid expenses $ 11,599 $ 13,599 Current liabilities: Accounts payable 5 369,999 $ 399,999 Accrued liabilities $ 8,599 $ 12,599 Income taxes payable $ 35,999 $ 39,999 The Accumulated Depreciation account had total credits of $60,000 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}