Nash Corporation had the following 2020 income statement. Revenues $109,000 Expenses 63,000 $46,000 In 2020, Nash had the following activity in selected accounts. Accounts Receivable 1/1/20 22,000 Write-offs 900 Revenues 109,000 Collections 99,000 12/31/20 31,100 Allowance for Doubtful Accounts 1/1/20 1.200 Bad debt Write-offs 900 1,700 expense 12/31/20 2,000 (a) Prepare Nash's cash flows from operating activities section of the statement of cash flows using the direct method. Nash Corporation Statement of Cash Flows-Direct Method (Partial) $ $ (b) Prepare Nash's cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amou that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Nash Corporation Statement of Cash Flows-Indirect Method (Partial) $ $