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For the just completed year, Hanna Company had net income of $63,000. 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 $59,000 $81,000 162,000 188,000 $ Accounts receivable 352,000 $ 436,000 Inventory $12,000 $13,500 Prepaid expenses Current liabilities: $358,000 384,000 Accounts payable 8,000 $11,500 Accrued liabilities Income taxes payable $33,000 $ 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. 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.) Hanna Company Statement of Cash Flows-Indirect Method (partial) Net income es Adjustments to convert net income to a cash basis: Net cash provided by operating activities