Hanna Companys current asset and current liability account balances 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 $ 30,000 $ 40,000 Accounts receivable $ 125,000 $ 106,000 Inventory $ 213,000 $ 180,000 Prepaid expenses $ 6,000 $ 7,000 Current liabilities: Accounts payable $ 210,000 $ 195,000 Accrued liabilities $ 4,000 $ 6,000 Income taxes payable $ 34,000 $ 30,000 The Accumulated Depreciation account had total credits of $20,000. Hanna Companys net income was $35,000 and it did not record any gains or losses on the sale of noncurrent assets. Required: Using the indirect method, calculate the net cash provided by operating activities for the year