Exercise $13-2($Algo$)$ Net Cash Provided by OperatIng Actlvitles $[$L$013-2]$

For the year just completed, Hanna Company had net income of $$57,000.$ Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows:

$\backslash$table$[[,$Decenber $31],[,$End of Year,Beginning of Year$],[$Current assets:,,$],[$Cash and cash equivalents,$$56,000,$$$77,000$