In 2023, Bridgeport Corp. had cash receipts from customers of $154,000 and cash payments for operating expenses of $97,000. At January 1, 2023, accounts receivable were $14,000 and total prepaid expenses were $15,400. At December 31, 2023, accounts receivable were $17,800 and total prepaid expenses were $24,300. Calculate the following: (a) Total Service Revenue $ (b) Total Operating Expenses $