Pharaoh company has a balance in its accounts receivable control account of 11500 on January 1st 2020. The subsidairy ledger contains three accounts: Bixler company, balanced 3800; cuddyer company balanced 2600; and freeze company. During January the following receivable related transactions occurred

Exercise 7-04 a-d (Part Level Submission) Pharoah Company has a balance in its Accounts Receivable control account of $11,500 on January 1, 2020. The subsidiary ledger contains three accounts: Bixler Company, balance $3,800; Cuddyer Company, balance $2,600; and Freeze Company. During January, the following receivable-related transactions occurred. Credit Sales Collections Returns Bixler Company Cuddyer Company Freeze Company $9,500 6,700 8,700 $7,800 3,000 9,400 $0 2,700 0 (a) What is the January 1 balance in the Freeze Company subsidiary account? Balance in the Freeze Company subsidiary account $