liability accounts 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 $30,000 $40,000 Accounts receivable $125,000 $106,000 Inventory $213,000 $180,000 Prepaid expenses $6,000 $7,000 Current liabilities: Accounts payable $210,000 $195,000 Accrued liabilities Income taxes payable $4,000 $34,000 $6,000 $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. Page 720