Weterway Corporation had the following 2017 income statement. 90,000 62,000 28,00D Revenues Expenses In 2017, waterway had the following activlty In selected accounts. Accounts Receivable 22,000 Write-offs 90,000 Collections 24,900 1,100 Revenues 86,000 12/31/17 Allowance for Doubtful Accounts 1,100 1,100 Bad debt expense 1,800 1,800 Write-offs 12/31/17 (a) Prepare Waterway's cash flows from operating activitles section of the statement of cash flows using the direct method. Waterway Corporation Statement of Cash Flows-Direct Method (Partial) (b) Prepare Waterway'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).) Waterway Corporation Statement of Cash Flows-Indirect Method (Partial)