Account balances

a$.$ During February, $$90,190$ was paid to creditors on account, and purchases on account were $$115,440.$ Assuming the February $28$ balance of Accounts Payable was $$38,780,$ determine the account balance on February $1.$

$

b$.$ On October $1,$ the accounts receivable account balance was $$49,600.$ During October, $$431,500$ was collected from customers on account. Assuming the October $31$ balance was $$57,000,$ determine the fees billed to customers on account during October.

$

c$.$ On April $1,$ the cash account balance was $$12,240.$ During April, cash receipts totaled $$186,050$ and the April $30$ balance was $$8,810.$ Determine the cash payments made during April.

$