Exercise 14-2 Net Cash Provided by Operating Activities [L014-2] For the just completed year, Hanna Company had net income of $54.000. Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows: December 31 Year Year Current assets: Cash and cash equivalents Accounts receivable 154,000190,000 Inventory Prepaid expenses $ 11,50015,000 $ 60,00080,000 442,000 370,000 Current liabilities: Accounts payable 350, 000 380, 000 Accrued liabilities 8,500 12,500 Income taxes payable s 33, 000 26, 000 The Accumulated Depreciation account had total credits of $42.000 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.)