LaBouche Company had cash receipts from customers in 2017 of $142,100. Cash payments for operating expenses were $97,000. Kelly has determined that at January 1, unearned service revenues was $13,000, and prepaid expenses were $17,500. At December 31, unearned service revenues was $18,600, and prepaid expenses were $23,100. The service revenues on cash basis is:

Select one:

a. $142,100

b. $147,600

c. $136,500

d. $155,000