Flint Corporation had the following 2020 income statement. Revenues $107,000 Expenses 55,000 $52,000 In 2020, Flint had the following activity in selected accounts. Accounts Receivable 1/1/20 21,000 Write-offs 1,100 Revenues 107,000 Collections 93,000 12/31/20 33,900 Allowance for Doubtful Accounts Write-offs 1,100 1/1/20 Bad debt expense 12/31/20 1,100 1,800 1,800 (a) Prepare Flint's cash flows from operating activities section of the statement of cash flows using the direct method. Flint Corporation Statement of Cash Flows-Direct Method (Partial) $ (b) Prepare Flint'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).) Flint Corporation Statement of Cash Flows-Indirect Method (Partial) - M