a. During February, $194,500 was paid to creditors on account, and purchases on account were $210,400. Assuming that the February 28 balance of Accounts Payable was $62,500, determine the account balance on February 1.

b. On October 1, the accounts receivable account balance was $121,100. During October, $470,500 was collected from customers on account. Assuming that the October 31 balance was $136,800, determine the fees billed to customers on account during October. 

c. On April 1, the cash account balance was $48,350. During April, cash receipts totaled $260,060 and the April 30 balance was $59,390. Determine the cash payments made during April.