Account Balances a. During February, $79,090 was paid to creditors on account, and purchases on account were $101,240. Assuming the February 28 balance of Accounts Payable was $34,010, determine the account balance on February 1. b. On October 1, the accounts receivable account balance was $47,000. During October, $408,900 was collected from customers on account. Assuming the October 31 balance was $54,000, determine the fees billed to customers on account during October c. On April 1, the cash account balance was $20,060. During April, cash receipts totaled $304,910 and the April 30 balance was $14,440. Determine the cash payments made during April Journal Entries Rocky Mountain Tours Co. is a travel agency. The nine transactions recorded by Rocky Mountain Tours during June 2012, its first month of operations, are indicated in the following accounts: Cash Equipment Dividends (1) 24,400 (2) 1,700 (3) 17,600 (9) 2,400 (7) 9,750|(3) 3,150 (4) 2,700 |(6) 7,300 (9) 2,400 TI Service Revenue Accounts Receivable (5) 13,200(%) 0,750 Accounts Payable (6) 7.300(3) 14,450 (5) 13,200 Supplies Common Stock Operating Expenses (2) 1,700 (8) 1,000 (1) 24,400 (4) 2,700 (8) 1,000 Prepare the nine journal entries from which the postings were made. If an amount box does not require an entry, leave it blank. (3) (5) 5) (6) (7) Accounting numeric field (8) (9)