In 2023, Flounder Corp. had cash receipts from customers of $158,000 and cash payments for operating expenses of $98,000. At January 1,2023 , accounts receivable were $11,000 and total prepaid expenses were $15,200. At December 31,2023 , accounts receivable were $19,500 and total prepaid expenses were $20,400. Calculate the following: (a) Total Service Revenue $ (b) Total Operating Expenses $