In 2023, Novak Corp, had cash receipts from customers of $146,000 and cash payments for operating expenses of $95,000. At January 1, 2023, Wccounts receivable were $11,000 and total prepaid expenses were $15,300. At December 31, 2023, accounts receivable were $19,600 and total prepaid experises were $20,600. Calculate the following: (a) Total Service Revenue (b) Total Operating Expenses