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Exercise 13-2 (Algo) Net Cash Provided by Operating Activities [LO13-2] For the year just completed, Hanna Company had net income of $61,500. 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 Year Beginning of Year Current assets: Cash and cash equivalents $ 56, 900 $ 77, 000 Accounts receivable $ 152, 006 $ 186, 090 Inventory $ 442, 000 $ 340, 090 Prepaid expenses $ 12, 500 $ 13, 500 Current liabilities: Accounts payable $ 368, 009 $ 392, 090 Accrued liabilities $ 8,500 $ 12, 000 Income taxes payable $ 34, 000 $ 26, 000 The Accumulated Depreciation account had total credits of $58,000 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 outflows as negative amounts.) Hanna Company Statement of Cash Flows-Indirect Method (partial)