Current assets: Cash and cash equivalents $ 62,000 $ 80,000 Accounts receivable $ 160,000 $ 190,000 Inventory $ 433,000 $ 361,000 Prepaid expenses $ 12,000 $ 14,000 Current liabilities: Accounts payable $ 368,000 $ 398,000 Accrued liabilities $ 7,500 $ 13,000 Income taxes payable $ 34,000 $ 27,000 The Accumulated Depreciation account had total credits of $52,000 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.