Hanna Company's current asset and current liability account balances at the beginning and end of the year were as follows:

The Accumulated Depreciation account had total credits of $$54,000.$ Hanna Company's net income was $$69,000$ 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.

Note: Cash outflows and amounts to be deducted should be indicated with a minus sign.