need the statement of cash flows using indirect method

Exercise 15-2 (Algo) Net Cash Provided by Operating Activities [LO15-2] Hanna Company's current asset and current liability account balances at the beginning and end of the year were as follows: The Accumulated Depreciation account had total credits of $52,000. Hanna Company's net income was $78,500 and it did not record any gains or losses on the sale of noncurrent assets. Required: Using the indirect method, calculate the net cash provided by operating activities for the year: Note: Cash outflows and amounts to be deducted should be indicated with a minus sign