need help on the 3 wrong ones

For the just completed year, Hanna Company had net income of $53,000. 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 $ 62,000 $ 79,800 Accounts receivable $162,000 $196,000 Inventory $436,000 $352,000 Prepaid expenses $ 11,500 $ 14,000 Current liabilities: Accounts payable $366,000 $396,000 Accrued liabilities $ 8,500 $ 12,000 Income taxes payable $ 35,000 $ 28,000 The Accumulated Depreciation account had total credits of $54,000 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.) Required: Jsing 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.) Answer is complete but not entirely correct. Hanna Company Statement of Cash Flows-Indirect Method (partial) Net income $ 53,000 Adjustments to convert net income to a cash basis: Depreciation $ 54,000 Decrease in accounts receivable 34,000 Increase in inventory 84,000 3 Decrease in prepaid expenses 2,500 Decrease in accounts payable 30,000 Decrease in accrued liabilities 3,500 Increase in income taxes payable 7,000 215,000 Net cash provided by operating activities $ 268,000