Marigold Corporation had the following 2025 income statement. Revenues $106,000 66,000 Net income $40,000 Expenses In 2025, Marigold had the following activity in selected accounts. Accounts Receivable 1/1/25 20,000 Revenues 106,000 Write-offs 1,000 Collections 98,000 12/31/25 27,000 Allowance for Doubtful Accounts 1/1/25 1,000 Write-offs 1,000 Bad debt expense 1,700 12/31/25 1,700 (a) - Your answer is partially correct. Prepare Marigold's cash flows from operating activities section of the statement of cash flows using the direct method. MARIGOLD CORPORATION Statement of Cash Flows-Direct Method (Partial) For the Year Ended December 31, 2025 Cash Flows from Operating Activities Cash Received from Customers 113000 Cash Payments for Expenses 65300 Net Cash Provided by Operating Activities 178300