Crane Corp. had cash receipts from customers in 2023 of $344,900. Cash payments for operating expenses were $220,100. Crane has determined that at January 1, accounts receivable were $29,500 and prepaid expenses were $39,700. At December 31, accounts receivable were $42,200 and prepaid expenses were $52,600. Calculate (a) the service revenue and (b) the operating expenses. Service revenue Operating expenses $