John manages a dry cleaning store for $30,000 per year, but decides to open his own dry cleaning store. The revenues of the store during the first year of operation are $100,000 and the expenses are $35,000 for salaries, $10,000 for supplies, $8,000 for rent, and $2,000 for utilities.
Explicit costs are equal to ________ while implicit costs are equal to ________.