Stellar Company had cash receipts from customers in 2020 of $ 119,550. Cash payments for operating expenses were $ 100,010. Stellar has determined that at January 1, accounts receivable was $ 11,880, and prepaid expenses were $ 15,460. At December 31, accounts receivable was $ 16,130, and prepaid expenses were $ 23,160. Compute (a) service revenue and (b) operating expenses.