In 2020, Sheffield Corp. had cash receipts from customers of $152,000 and cash payments for operating expenses of $90,000. At January 1, 2020, accounts receivable were $11,000 and total prepaid expenses were $16,300. At December 31, 2020, accounts receivable were $16,700 and total prepaid expenses were $25,400. Calculate the following:

(a)		Total Service Revenue		$enter a dollar amount
(b)		Total Operating Expenses		$enter a dollar amount