SAR Inc. provided the following services on account during January Year 1:

• Long $100
• Moore $150
• Nelson $400

4) In February Year 1, Long purchased $75 on account.

In March Year 1, SAR Inc. received the following payments:

5) Long paid his bills in full 6) Moore paid $100 7) Nelson paid $150

8) In April Year 1, Moore paid $25.

9) In May Year 1, Nelson paid $80.

1. How much does Long owe at the end of Year 1?

2.How much does Moore owe at the end of Year 1?

3. How much does Nelson owe at the end of Year 1?

4. What is the ending balance of Accounts Receivable?