Transactions Innovative Consulting Co. has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fees Earned, Rent Expense, Advertising Expense, Utilities Expense, Miscellaneous Expense. Journalize the following selected transactions for October 20Y2 in a two-column journal. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank. Oct. 1. Paid rent for the month, $4,700. 3. Paid advertising expense, $3,000. 5. Paid cash for supplies, $1,290. 6. Purchased office equipment on account, $19,700. 12. Received cash from customers on account, $6,440. 20. Paid creditor on account, $1,890. 27. Paid cash for miscellaneous expenses, $820. 30. Paid telephone bill for the month, $300. 31. Fees earned and billed to customers for the month, $42,900. 31. Paid electricity bill for the month, $510. 31. Paid dividends, $3,300. 20Y2 Oct. 1 Oct. 3 II II II II II II Oct. 5 Account Balances a. During February, $93,630 was paid to creditors on account, and purchases on account were $119,850. Assuming the February 28 balance of Accounts Payable was $40,260, determine the account balance on February 1. $ b. On October 1, the accounts receivable account balance was $29,800. During October, $259,300 was collected from customers on account. Assuming the October 31 balance was $34,300, determine the fees billed to customers on account during October. $ c. On April 1, the cash account balance was $18,350. During April, cash receipts totaled $278,920 and the April 30 balance was $13,210. Determine the cash payments made during April