Pennington Company has a balance in its Accounts Payable control account of $8,293on January 1, 2014. The subsidiary ledger contains three accounts: Hale Company, balance $2,746; Janish Company, balance $1,932; and Valdez Company. During January, the following payable-related transactions occurred.

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

Purchases	Payments	Returns
Hale Company	$6,899	$6,300	$ -0-
Janish Company	4,863	1,932	2,817
Valdez Company	6,419	6,899	-0-