Concord Corporation had the following 2017 income statement. Revenues Expenses $95,000 63,000 $32,000 In 2017, Concord had the following activity in selected accounts. 900 92,000 Accounts Receivable 1/1/17 20,000 Write-offs Revenues 95,000 Collections 12/31/17 22,100 Allowance for Doubtful Accounts 1/1/17 Write-offs 900 Bad debt expense 12/31/17 1,200 1,900 2,200 (a) Prepare Concord's cash flows from operating activities section of the statement of cash flows using the direct method. Concord Corporation Statement of Cash Flows-Direct Method (Partial), (b) Prepare Concord's cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Concord Corporation Statement of Cash Flows-Indirect Method (Partial)