In $2023,$ Flint Corp. had cash receipts from customers of $$157,000$ and cash payments for operating expenses of $$96,000.$ At January

$1,2023,$ accounts receivable were $$15,000$ and total prepaid expenses were $$16,000.$ At December $31,2023,$ accounts receivable

were $$18,500$ and total prepaid expenses were $$21,500.$

Calculate the following:

$($a$)$ Total Service Revenue $,$$

$($b$)$ Total Operating Expenses $