Corporation had the following 2020 income statement.

Revenues		$103,000
Expenses		66,000
		$37,000

In 2020, Pronghorn had the following activity in selected accounts.

A/R

1/1/20	21,000
Revenues	103,000
12/31/20	29,100

Write-offs	900
Collections	94,000

allowance for doubtful accounts

Write-offs	900

1/1/20	1,300
Bad debt expense	1,700
12/31/20	2,100

(a) Prepare Pronghorns cash flows from operating activities section of the statement of cash flows using the direct method. (b) Prepare Pronghorns cash flows from operating activities section of the statement of cash flows using the indirect method.