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Pennington Company has a balance in its Accounts Payable control account of $8,198on January 1, 2014. The subsidiary ledger contains three accounts: Hale Company, balance

Pennington Company has a balance in its Accounts Payable control account of $8,198on January 1, 2014. The subsidiary ledger contains three accounts: Hale Company, balance $2,890; Janish Company, balance $1,774; and Valdez Company. During January, the following payable-related transactions occurred.
Purchases Payments Returns
Hale Company $6,670 $6,086 $ -0-
Janish Company 5,580 1,774 3,391
Valdez Company 5,920 6,109 -0-
(a)
(b)
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What is the January 31 balance in the control account?

Balance in the control account $

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