During February, $187,500 was paid to creditors on account, and purchases on account were $204,950. Assuming the February 28 balance of Accounts Payable was $59,720, determine the account balance on February 1. $ ______________

On October 1, the accounts receivable account balance was $116,670. During October, $447,150 was collected from customers on account. Assuming the October 31 balance was $131,750 determine the fees billed to customers on account during October $ ______________

On April 1, the cash account balance was $45,590. During April, cash receipts totaled $249,500 and the April 30 balance was $56,680. Determine the cash payments made during April. $ ______________