Total pool services earned $130,000 of service revenue during 2018. of the $130,000 earned, the business received $105,000 in cash. the remaining amount, $25,000, was still owed by customers as of december 31. in addition, total pool services incurred $85,000 of expenses during the year. as of december 31, $10,000 of the expenses still needed to be paid. in addition, total pool services prepaid $5,000 cash in december 2018 for expenses incurred during the next year.