During March, $276,500 was paid to creditors on account, and purchases on account were $261,000. Assuming the March 31 balance of Accounts Payable was $76,000, determine the account balance on March 1. $

b. On July 1, the accounts receivable account balance was $49,000. During July, $525,000 was collected from customers on account. Assuming the July 31 balance was $61,500, determine the fees billed to customers on account during July. $

c. On September 1, the cash account balance was $28,440. During September, cash receipts totaled $112,100 and the September 30 balance was $33,200. Determine the cash payments made during September. $