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)

(c)

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

The balances in the subsidiary accounts at the end of the month.
Hale	$
Janish
Valdez