Account balances

a$.$ During February, $$81,470$ was paid to creditors on account, and purchases on account were $$104,280.$ Assuming the February $28$ balance of Accounts Payable was $$35,030,$ determine the account balance on February $1.$

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b$.$ On October $1,$ the accounts receivable account balance was $$32,000.$ During October, $$278,400$ was collected from customers on account. Assuming the October $31$ balance was $$36,800,$ determine the fees billed to customers on account during October.

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c$.$ On April $1,$ the cash account balance was $$12,550.$ During April, cash receipts totaled $$190,760$ and the April $30$ balance was $$9,040.$ Determine the cash payments made during April.

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