Calculate the following: (a) Determine the cash receipts for April based on the following data: Cash payments during April $63,000 Cash account balance, April 1 25,500 Cash account balance, April 30 31.750 (b) Determine the cash received from customers on account during April based on the following data: Accounts receivable account balance, April 1 $22,500 Accounts receivable account balance, April 30 15.250 Fees billed to customers during April 45,000