Pharoah Company has a balance in its Accounts Receivable control account of $$11,300$ on January $1,2027.$

The subsidiary ledger contains three accounts: Bixler Company, balance $$3,700$; Cuddyer Company, balance $$2,900$; and Freeze Company. During January,

the following receivable$-$related transactions occurred.

Complete B$,$C and D

b$)$ What is the january $31$ balance in the control account? $$\_\_\_\_$

c$)$ Compute the balances in the subsidary accounts at the end of the month

BIXIER $\_\_\_\_$

CUDDYER $\_\_\_\_\_$

FREEZE $\_\_\_\_\_\_\_$

d$)$ Whihc January transaction would not be recorded in a special journal?

$-$sales return

$-$current sales

$-$collection