In 2020, Whispering Winds Corp. had cash receipts from customers of $160,000 and cash payments for operating expenses of $94,000. At January 1, 2020, accounts receivable were $16,000 and total prepaid expenses were $18,300. At December 31, 2020, accounts receivable were $17,600 and total prepaid expenses were $22,400. Calculate the following:

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