b. On October 1, the accounts receivable account balance was $115,500. During October, $446,100 was collected from customers on account. Assuming the October 31 balance was $127,730, determine the fees billed to customers on account during October. Round your answer to the nearest dollar. $ c. On April 1, the cash account balance was $43,720. During April, cash receipts totaled $242,500 and the April 30 balance was $59,770. Determine the cash payments made during April. Round your answer to the nearest dollar. $