For the year just completed, Hanna Company had net income of $46,000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: Current assets: Cash and cash equivalents Accounts receivable Inventory Prepaid expenses Current liabilities: Accounts payable Accrued liabilities Income taxes payable December 31 End of Year $ 64,000 $ 152,000 $ 436,000 $ 11,000 $ 356,000 $ 8,500 $ 36,000 Beginning of Year $ 78,000 $ 200,000 $364,000 $ 14,000 $ 384,000 $ 12,500 $ 28,000 The Accumulated Depreciation account had total credits of $56,000 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.)