Whispering Company had cash receipts from customers in 2020 of $159,330. Cash payments for operating expenses were $110,550. Whispering has determined that at January 1, accounts receivable was $13,800, and prepaid expenses were $18,060. At December 31, accounts receivable was $18,950, and preluid expenses were $18,820. Compute(a) service revenue and (b) operating expenses. (a) Service Revenue $ (b) Operating Expenses $