help with ones with X's

CASA For the just completed year, Hanna Company had net income of $78,500. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 End of Beginning Year of Year Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable $ 62,eee $ 77,000 $ 168,eee $ 190,000 $ 433,eee $352,000 $ 11,588 $ 14,000 $ 358,eee 5 398,000 $ 9, eee $ 12,000 $ 35,eee $ 29,000 The Accumulated Depreciation account had total credits of $54,000 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.) 1 Answer is complete but not entirely correct. 78,500 Hanna Company Statement of Cash Flows-Indirect Method (partial) Net income $ Adjustments to convert net income to a cash basis: Depreciation 54,000 Decrease in accounts receivable 22,000 Increase in inventory (81,000) Decrease in prepaid expenses 12,500 Increase in accounts payable X (37,000) Decrease in accrued liabilities 3,000 $ Decrease in income taxes payable x 6,000 Increase in accounts receivable Net cash provided by operating activities (20,500) 58,000