a$.$ During February, $$187,000$ was paid to creditors on account, and purchases on account were $$203,400.$ Assuming the February $28$ balance of Accounts Payable was $$57,300,$ determine the account balance on February $1.$

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b$.$ On October $1,$ the accounts receivable account balance was $$117,600.$ During October, $$447,600$ was collected from customers on account. Assuming the October $31$ balance was $$137,240,$ determine the fees billed to customers on account during October.

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c$.$ On April $1,$ the cash account balance was $$44,340.$ During April, cash receipts totaled $$253,100$ and the April $30$ balance was $$52,350.$ Determine the cash payments made during April.

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