The second picture is the answer I have so far. I'm not sure if its right or not.

For the just completed year, Hanna Company had net income of $46,500, 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 $ 61,000 $ 77,000 $156,000 $186,000 $436,000 $367,000 $ 11,500 $ 15,000 $368,000 $396,000 $ 8,000 $ 12,500 $ 33,000 $27,000 The Accumulated Depreciation account had total credits of $48,000 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 and cash outflows as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial) Net income $ 46,500 $ 16,000 30,000 69,000 Depreciation Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Decrease in accrued liabilities Increase in income taxes payable 3,500 28,000 4,500 6,000 157,000 203,500 $