$-$Crane Company had cash receipts from customers in $2025$ of $$151,510.$ Cash payments for operating expenses were $$114,170.$ Crane

has determined that at January $1,$ accounts receivable was $$13,450,$ and prepaid expenses were $$20,450.$ At December $31,$ accounts

receivable was $$19,720,$ and prepaid expenses were $$25,330.$ Compute $($a$)$ service revenue and $($b$)$ operating expenses.

$($a$)$ Service revenue $

$($b$)$ Operating expenses $