a. During February, $79,070 was paid to creditors on account, and purchases on account were $101,210. Assuming that the February 28 balance of Accounts Payable was $34,000, determine the account balance on February 1 . b. On October 1 , the accounts receivable account balance was $31,700. During October, $275,800 was collected from customers on account. Assuming that the October 31 balance was $36,500, determine the fees billed to customers on account during October. c. On April 1 , the cash account balance was $15,470. During April, cash receipts totaled $235,140 and the April 30 balance was $11,140. Determine the cash payments made during April