Accounts Payable

Payments on Account $ 329,000 Beginning Balance $ 171,000

Ending Balance $ 142,000 Purchase on Account $ 300,000
Total $ 471,000 Total $ 471,000

Amount paid on Accounts Payable during October = $ 329,000

 Accounts Receivable
Beginning Balance $ 112,000 Cash Receipts $ 112,390
Sales on Account $ 108,390 Ending Balance $ 108,000
Total $ 220,390 Total $ 220,390

Amount of Sales on Credit That Occurred in October = $ 108,390

 Cash
Beginning Balance $ 28,750 Cash Disbursements $ 122,150
Cash Receipts 121500 Ending Balance $ 28,100
Total $ 150,250 Total $ 150,250

Opening Cash Balance on September 30 = $ 28,750