Gutierrez Company has a balance in its Accounts Payable control account of $12,000 on July 1. The subsidiary ledger contains four accounts: Wellman Company $4,000, Telfer Company $3,500, Howell Company $3,000, and Rojas Company $1,500.

The following transactions occurred in July.

	Credit Purchases	Payments	Returns
Wellman Company	$8,000	$6,500	$1,000
Telfer Company	7,500	7,000	2,000
Howell Company	8,500	5,000	0
Rojas Company	4,000	4,500	500

Determine the ending balance in each subsidiary account and the control account on July 31.