Novak Corporation had the following 2017 income statement. Revenues $102,000 Expenses 65,000 $37,000 In 2017, Novak had the following activity in selected accounts. Accounts Receivable 1/1/17 22,000 Revenues 102,000 12/31/17 25,000 Write-offs 1,000 Collections 98,000 Allowance for Doubtful Accounts Write-offs 1,000 1/1/17 1,300 Bad debt expense 2,000 12/31/17 2,300 (a) Prepare Novaks cash flows from operating activities section of the statement of cash flows using the direct method.(b) Prepare Novaks 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).)