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Oriole Company has a balance in its Accounts Payable control account of $ 1 4 , 4 0 0 on January 1 , 2 0

Oriole Company has a balance in its Accounts Payable control account of $14,400 on January 1,2020. The subsidiary ledger contains three accounts: Smith Company, balance $4,300; White Company, balance $4,450 and Marino Company. During January, the following payable-related transactions occurred.
\table[[,Purchases,Payments,Returns],[Smith Company,$9,800,$7,300,$-0-
what is the january 31 balance in the control account?
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