Coronado Company has a balance in its Accounts Payable control account of $12,600 on January 1, 2020. The subsidiary ledger contains three accounts: Smith Company, balance $3,700; White Company, balance $3,550 and Marino Company. During January, the following payable-related transactions occurred.

		Purchases		Payments		Returns
Smith Company		$9,200		$6,700		$ -0-
White Company		5,950		3,200		2,200
Marino Company		6,800		6,950		-0-

(a)

What is the January 1 balance in the Marino Company subsidiary account?

January 1 balance

$Type your answer here

(b)

What is the January 31 balance in the control account?

January 31 balance

$Type your answer here

(c)

Compute the balances in the subsidiary accounts at the end of the month.

Smith		$
White
Marino
Total		$

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

The ??????? $ would not be recorded in a special journal