(d) Which January transaction would not be recorded in a special joumal? e Textbook and Media Attempts: 0 of 3 used SA Crane Company has a balance in its Accounts Payable control account of $8,020 on January 1, 2020. The subsidiary ledger contains three accounts: Hale Company, balance $2,570; Janish Company, balance $1,910, and Valdez Company. During January, the following payable-related transactions occurred. Purchases Payments Returns Hale Company $6,350 $5,560 $0 Janish Company 1.910 3,110 Valdez Company 6.255 0 5,000 6,290