Solve for the missing amounts in the T-account given below. Assume that there is only one debit entry and one credit entry in the account during the month.

Required:

a. Accounts Payable had a balance of $4,900 at the beginning of the month and $7,200 at the end of the month. During the month, purchases on account amounted to $11,800. Calculate the payments to suppliers during the month.

b. Accounts Receivable had a balance of $25,200 at the beginning of the month and $21,700 at the end of the month. Cash collected from customers totaled $85,500 during the month. Calculate credit sales during the month, assuming that all sales were made on account.