a.Accounts Payable had a balance of $15,000 at the beginning of the month and $21,400 at the end of the month. During the month, purchases on account amounted to $34,600. Calculate the payments to suppliers during the month.
b. Accounts Receivable had a balance of $23,400 at the beginning of the month and $17,800 at the end of the month. Cash collected from customers totaled $77,000 during the month. Calculate credit sales during the month, assuming that all sales were made on account.

Required:
Solve for the missing amounts using a T-account for the balance sheet accounts in each situation. Assume that there is only one debit entry and one credit entry in the account during the month.