Sheridan Company had cash receipts from customers in 2020 of $135,300. Cash payments for operating expenses were $112,060. Sheridan has determined that at January 1, accounts receivable was $10,940, and prepaid expenses were $20,910. At December 31, accounts receivable was $17,400, and prepaid expenses were $21,170. Compute (a) service revenue and (b) operating expenses. (a) Service Revenue $ (b) Operating Expenses $