Swifty Corporation had the following 2017 income statement. Revenues Expenses $90,000 62,000 $28,000 In 2017, Swifty had the following activity in selected accounts. Accounts Receivable 1/1/17 22,000 Write-offs Revenues 90,000 Collections 12/31/17 24,900 Allowance for Doubtful Accounts 1,100 86,000 Write-offs 1/1/17 1,100 Bad debt expense 12/31/17 1,100 1,800 1,800 (a) Prepare Swifty's cash flows from operating activities section of the statement of cash flows using the direct method. Swifty Corporation Statement of Cash Flows Direct Method (Partial), (b) Prepare Swifty'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) Swifty Corporation Statement of Cash Flows-Indirect Method (Partial)