Bridgeport Company had cash receipts from customers in 2017 of $137,920. Cash payments for operating expenses were $84,990. Bridgeport has determined that at January 1, accounts receivable was $12,330, and prepaid expenses were $19,800. At December 31, accounts receivable was $18,310, and prepaid expenses were $26,790. Compute (a) service revenue and (b) operating expenses.

(a)	Service Revenue	$
(b)	Operating Expenses	$