Total Pool Services earned $ $130$ comma $000$$$130,000$ of service revenue during $20252025.$ Of the $ $130$ comma $000$$$130,000$earned$,$ the business received $ $105$ comma $000$$$105,000$ in cash. The remaining$$ amount, $ $25$ comma $000$$$25,000,$ was still owed by customers as of DecemberDecember $3131.$ In$$ addition, Total Pool ServicesTotal Pool Services incurred $ $85$ comma $000$$$85,000$ of expenses during the year. As of DecemberDecember $3131,$ $ $10$ comma $000$$$10,000$ of the expenses still needed to be paid. In$$ addition, Total Pool ServicesTotal Pool Services prepaid $ $5$ comma $000$$$5,000$ cash in DecemberDecember $20252025$ for expenses incurred during the next year.

Determine the amount of service revenue and expenses for $20252025$ using a cash basis accounting system.

Determine the amount of service revenue and expenses for $20252025$ using an accrual basis accounting system.