$\backslash$table$[[,$End of Year,$\backslash$table$[[$er $31],[$Beginning of Year$]]],[$Current assets:$],[$Cash and cash equivalents,$ $63,000,$$ $79,000],[$Accounts receivable,$ $168,000,$$ $198,000],[$Inventory$,$$ $442,000,$$ $343,000],[$Prepaid expenses,$ $11,000,$$ $14,000],[$Current liabilities:$],[$Accounts payable,$ $362,000,$$ $386,000],[$Accrued liabilities,$$9,000,$$ $12,500],[$Income taxes payable,$ $34,000,$$ $27,000]]$

The Accumulated Depreciation account had total credits of $$44,000.$ Hanna Company's net income was $$82,500$ 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.