a) During February, $185,500 was paid to creditors on account, and purchases on account were $202,750. Assuming the February 28 balance of Accounts Payable was $58,430, determine the account balance on February 1.

b) On October 1, the accounts receivable account balance was $116,280. During October, $447,700 was collected from customers on account. Assuming the October 31 balance was $130,000 determine the fees billed to customers on account during October.

c) On April 1, the cash account balance was $45,900. During April, cash receipts totaled $247,700 and the April 30 balance was $56,760. Determine the cash payments made during April.