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What is the January 31 balance in the control account? January 31 balance (c) Compute the balances in the subsidiary accounts at the end of the month. Blue Spruce Kevin Laura's Total Which January transaction would not be recorded in a special journal? would not be recorded in a special journal. Bramble Company has a balance in its Accounts Receivable control account of $19,600 on January 1, 2020. The subsidiary ledger contains three accounts: Blue Spruce Company, balance \$8,200; Kevin Company, balance \$5,800 and Laura's Company. During January, the following recelvable-related transactions occurred. (a) What is the January 1 balance in the Laura's Company subsidiary account? January 1 balance 5