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 $ 59,000 $ 77,000 Accounts receivable $ 168,000 $ 192,000 Inventory $ 439,000 $ 352,000 Prepaid expenses $ 12,000 $ 13,500 Current liabilities: Accounts payable $ 358,000 $ 386,000 Accrued liabilities $ 8,000 $ 12,000 Income taxes payable $ 32,000 $ 28,000 The Accumulated Depreciation account had total credits of $50,000. Hanna Companys net income was $79,500 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. No