I want to know how to calculate "Net Income"

For the just completed year, Hanna Company had net income of $35,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 Beginning uf End of Year 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: Accuunts payable 1' 210, 000 $ 195, 000 Accrued liabilities 31 4, 000 $ 6, 000 lncume taxes payable 1' 34, 000 $ 30, 000 The Accumulated Depreciation account had total credits of $20,000 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 outflows as negative amounts.) at income Adjustments to convert net income to a cash basis