Bonita Company had cash receipts from customers in 2025 of $138,720. Cash payments for operating expenses were $92,170. Bonita has determined that at January 1 , accounts receivable was $14,450, and prepaid expenses were $19,410. At December 31 , accounts receivable was $18,800, and prepaid expenses were $19,690. Compute (a) service revenue and (b) operating expenses. (a) Service revenue $ (b) Operating expenses $