Bea maintains the accounting records of Fajardo Company on a cash basis. During 2019, Fajardo Company collected P145,000 from its customers and paid P54,000 in expenses. The following were provided in Bea's preparation of an accrual basis income statement:

Account

Increase (Decrease)

Accounts receivable

9,000

Unearned service revenue

5,000

Accrued expenses

(8,000)

Prepaid expenses

4,000

1. The amount of service revenue to be reported in 2019 under accrual basis of accounting is
2. The amount of operating expenses to be reported in 2019 under the accrual basis of accounting is

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