For the year just completed, Hanna Company had net income of $81,500. Balances in the company’s current asset and curren

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For the year just completed, Hanna Company had net income of
$81,500. Balances in the company’s current asset and current
liability accounts at the beginning and end of the year were as
follows:
The Accumulated Depreciation account had total credits of
$42,000 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.)