Vaughn Corporation had the following 2017 income statement Revenues $104,000 62,000 $42,000 In 2017, Vaughn had the following activity in selected accounts. 22,000 Write-offs 1,000 Revenues 104,000 Collections 92,000 12/31/17 33,000 1,000 1,900 1,900 Write-offs 1,000 Bad debt expense 12/31/17 (a) Prepare Vaughn's cash flows from operating activities section of the statement of cash flows using the direct method Vaughn Corporation Statement of Cash Flows-Direct Method (Partial) (b) Prepare Vaughn'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).) Vaughn Corporation Statement of Cash Flows-Indirect Method (Partial)