This exercise provides practice in understanding the operation of T-accounts and transaction analysis. For each situation, you must solve for a missing amount. Use a T-account for the balance sheet account, show in a horizontal model, or prepare journal entries for the information provided. In each case, there is only one debit entry and one credit entry in the account during the month.

a. Accounts Receivable had a balance of $5,400 at the beginning of the month and $2,200 at the end of the month. Credit sales totaled $30,000 during the month. Calculate the cash collected from customers during the month, assuming that all sales were made on account.

b. The Supplies account had a balance of $1,460 at the beginning of the month and $1,940 at the end of the month. The cost of supplies used during the month was $6,320. Calculate the cost of supplies purchased during the month.

c. Wages Payable had a balance of $1,520 at the beginning of the month. During the month, $6,200 of wages were paid to employees. Wages Expense accrued during the month totaled $7,800. Calculate the balance of Wages Payable at the end of the month.