Pearl Corporation had the following 2020 income statement. Revenues $110,000 Expenses 57,000 $53,000 In 2020, Pearl had the following activity in selected accounts. 1/1/20 Accounts Receivable 20,000 Write-offs 1,000 Revenues 110,000 Collections 89,000 12/31/20 40,000 Allowance for Doubtful Accounts 1/1/20 1,200 Write-offs Bad debt 1,000 2,000 expense 12/31/20 2,200 (a) Prepare Pearl's cash flows from operating activities section of the statement of cash flows using the direct method. Pearl Corporation Statement of Cash Flows-Direct Method (Partial) (b) Prepare Pearl's cash flows from operating activities section of the statement of cash flows using the indirect method. (Show amounts (a) Prepare Pearl's cash flows from operating activities section of the statement of cash flows using the direct method. Pearl Corporation Statement of Cash Flows-Direct Method (Partial) (b) Prepare Pearl'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 eg-15,000 or in parenthesis eg (15,000)) Pearl Corporation Statement of Cash Flows-Indirect Method (Partial) $