G during february, $186,500 was paid to creditors on account, and purchases on account were $201,400. assuming the february 28 balance of accounts payable was $59,900, determine the account balance on february 1.

The balance on Feb 1 was $44,100. Find by solving for x, the account balance on Feb 1, knowing that $59,900 was the balance on Feb 28. Find by adding $201,400 of purchases and subtracting $186,500 paid to creditors:

x + 201,400 - 186,500 = 59,000.

x + 201,400 = 245,500

x = 44,100