Consider the changes in the accounts payable, accounts receivable, and cash accounts. Use T accounts to find the missing values. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet a. During February, $182,500 was paid to creditors on account, and purchases on account were $199,700. Assuming the February 28 balance of Accounts Payable was $60,000, determine the account balance on February 1. Round your answer to the nearest dollar. $ b. On October 1 , the accounts receivable account balance was $114,800. During October, $447,600 was collected from customers on account. Assuming the October 31 balance was $123,700, 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 $49,640. During April, cash receipts totaled $243,600 and the April 30 balance was $58,700. Determine the cash payments made during April. Round your answer to the nearest dollar. $