Sarasota Corporation had the following Revenues $110,000 Expenses 57,000 $53,000 In 2020, Sarasota had the following activity in selected accounts. Accounts Receivable 1/1/20 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 Bad debt Write-offs 1,000 2,000 expense 12/31/20 2,200 (a) Prepare Sarasota's cash flows from operating activities section of the statement of cash flows using the direct method. Sarasota Corporation Statement of Cash Flows-Direct Method (Partial) (b) Prepare Sarasota'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 e.g. (15,000).) Sarasota Corporation Statement of Cash Flows-Indirect Method (Partial)