some assistance please

For the just completed year, Hanna Company had net income of $94,000 Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 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 $ 62,000 $ 162,000 $ 423,000 $ 11,200 $ 78,000 5 186,000 $343,800 $ 13,900 $ 356,099 $ 8,600 $ 40,200 $ 392,800 $ 11,200 $ 34, 689 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. The company's income statement for the year appears below Sales Cost of goods sold Gross margin Selling and administrative expenses Income before taxes Income taxes Net income $1,050,000 600.000 450,000 316,000 134,099 40,000 $ 94,000 Required: Using the direct method, convert the company's income statement to a cash basis. (Adjustment amounts that are to be deducted should be indicated with a minus sign.) Required: Using the direct method, convert the company's income statement to a cash basis (Adjustment amounts that are to be deducted should be indicated with a minus sign.) Hanna Company Direct Method of Determining the Net Cash Flows from Operating Activities Adjustments to a cash basis Adjustments to a cash basis Selling and administrative expenses Adjustments to a cash basis Income taxes Adments to a cash bass