Indigo Corporation had the following 2017 income statement. Revenues $102,000 Expenses 65,000 $37,000 In 2017, Indigo had the following activity in selected accounts. Accounts Receivable 1/1/17 18,000 Revenues 102,000 12/31/17 26,900 Write-offs 1,100 Collections 92,000 Allowance for Doubtful Accounts Write-offs 1,100 1/1/17 1,300 Bad debt expense 1,700 12/31/17 1,900 (a) Prepare Indigos cash flows from operating activities section of the statement of cash flows using the direct method. Indigo Corporation Statement of Cash Flows-Direct Method (Partial) $ $ (b) Prepare Indigos 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).)