b. On October 1, the accounts receivable account balance was $41,200. During October, $358,400 was collected from customers on account. Assuming that the October 31 balance was $47,400, determine the fees billed to customers on account during October.

c. On April 1, the cash account balance was $12,270. During April, cash receipts totaled $186,500 and the April 30 balance was $8,830. Determine the cash payments made during April.