In 2023, Renato Corp. had cash receipts from customers of $152,000 and cash payments for operating expenses of $97,000. At January 1, 2023, accounts receivable were $13,000 and total prepaid expenses were $17,500. At December 31, 2023, accounts receivable were $18,600 and total prepaid expenses were $23,200. Calculate, 

(a) Total service revenue 

(b) Total operating expenses