Vaughn Corporation had the following 2020 income statement. Revenues $103,000 Expenses 66,000 $37,000 In 2020, Vaughn had the following activity in selected accounts. Accounts Receivable 1/1/20 21,000 Write-offs 900 Revenues 103,000 Collections 94,000 12/31/20 29,100 Allowance for Doubtful Accounts 1/1/20 1,300 Bad debt Write-offs 900 1,700 expense 12/31/20 2,100 (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) ta $