a.During February, $78,260 was paid to creditors on account, and purchases on account were $100,170. Assuming that the February 28 balance of Accounts Payable was $33,650, determine the account balance on February 1.

$

b.On October 1, theaccounts receivableaccount balance was $50,300. During October, $437,600 was collected from customers on account. Assuming that the October 31 balance was $57,800, determine the fees billed to customers on account during October.

$

c.On April 1, the cash account balance was $21,690. During April, cash receipts totaled $329,690 and the April 30 balance was $15,620. Determine the cash payments made during April.

$