Sheffield Corporation had the following 2020 income statement. Revenues $94,000 Expenses 55,000 $39,000 In 2020, Sheffield had the following activity in selected accounts. Accounts Receivable 1/1/20 18,000 Write-offs 900 Revenues 94,000 Collections 90,000 12/31/20 21,100 Allowance for Doubtful Accounts 1/1/20 1,100 Write-offs 900 Bad debt expense 1,800 12/31/20 2,000 (a) Prepare Sheffield's cash flows from operating activities section of the statement of cash flows using the direct method. Sheffield Corporation Statement of Cash Flows-Direct Method (Partial), (b) Prepare Sheffield'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 e.g. -15,000 or in parenthesis e.g. (15,000).) Sheffield Corporation Statement of Cash Flows-Indirect Method (Partial)