In 2020, Flounder Corp. had cash receipts from customers of $158,000 and cash payments for operating expenses of $98,000. At January 1, 2020, accounts receivable were $11,000 and total prepaid expenses were $15,200. At December 31, 2020, accounts receivable were $19,500 and total prepaid expenses were $20,400. Calculate the following:

(a)		Total Service Revenue
(b)		Total Operating Expenses