$($a$)$ Prepare Bramble's cash flows from operating activities section of the statement of cash flows using the direct method.

Bramble Corporation

Statement of Cash Flows$-$Direct Method $($Partial$)$

For the Year Ended December $31,2020$

Cash Flows from Operating Activities

Cash Payments for Expenses

Cash Received from Customers

Net Cash Provided by Operating Activities

$($b$)$ Prepare Bramble'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$.(15,000).)$

Bramble Corporation

Statement of Cash Flows$-$Indirect Method $($Partial$)$

For the Year Ended December $31,2020$

Cash Flows from Operating ActivitiesBramble Corporation had the following $2020$ income statement.

Revenues

Expenses

$$102\mathrm{.}000$

$65,000$

$$37,000$

In $2020,$ Bramble had the following activity in selected accounts.

$1/1/20$

Revenues

$12/31/20$

Write$-$offs

Accounts Receivable

$18,000$

Write$-$offs

$102\mathrm{.}000$

Collections

$26,900$

Allowance for Doubtful Accounts

$1/1/20$

$1\mathrm{.}100$

Bad debt expense

$12/31/20$

$1,100$

$92\mathrm{.}000$

$1,300$

$1\mathrm{.}700$

$1\mathrm{.}900$

$($a$)$ Prepare Bramble's cash flows from operating activities section of the statement of cash flows using the direct method.

Bramble Corporation

Statement of Cash Flows$-$Direct Method $($Partial$)$

For the Year Ended December $31\mathrm{.}2020$

Cash Flows from Operating Activities