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For the year just completed, Hanna Company had net income of $53,000 Balances in the company's current asset and current ability 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 $ 63,000 5.81,000 Accounts receivable $ 166,000 $ 196,000 Inventory $ 442,000 $ 358,000 Prepaid expenses $ 12,000 $ 13,500 Current liabilities Accounts payable $ 356,000 $384.000 Accrued liabilities 5 8,500 $. 12,500 Income taxes payable $ 33,000 $ 26,000 The Accumulated Depreciation account had total credits of $60.000 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 cosh outflows os negative amounts:) Hanna Company Statement of Cash Flows Indirect Method (partial) The Accumulated Depreciation account had total credits of $60,000 during the year Hanna Company did not record any gains on 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.) Hanna Company Statement of Cash Flows-Indirect Method (partial) 0 0