Bradshaw Company has a balance in its Accounts Receivable control account of $13,500 on January 1, 2019. The subsidiary ledger contains three accounts: Brown Company, balance $6,000; Smith Company, balance $2,500 and Coco's Company. During January, the following receivable-related transactions occurred.

Credit Sales Collections Returns

Brown Company $15,000 $6,000 $ -0-

Smith Company $9,000 $4,500 $1,000

Coco's Company $8,500 $6,500 $-0-

Instructions:

(a) What is the January 1, 2019 balance in the Coco's Company subsidiary account?

(b) What is the January 31, 2019 balance in the control account?

(c) Compute the balances in the subsidiary accounts at the end of the month.

(d) Which January transaction would not be recorded in a special journal?