Total Spa Services earned $135,000 of service revenue during 2018. Of the $135,000 earned, the business received $107,000 in cash. The remaining amount, $28,000, was still owed by customers as of December 31. In addition, Total Spa Services incurred $68,000 of expenses during the year. As of December 31, $11,000 of the expenses still needed to be paid. In addition, Total Spa Services prepaid $2,000 cash in December 2018 for expenses incurred during the next year. 1. Determine the amount of service revenue and expenses for 2018 using a cash-basis accounting system. 2. Determine the amount of service revenue and expenses for 2018 using an accrual-basis accounting system 1. Determine the amount of service revenue and expenses for 2018 using a cash-basis accounting system. Cash basis Expenses Service revenue 2. Determine the amount of service revenue and expenses for 2018 using an accrual-basis accounting system. Accrual basis Service revenue Expenses