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Exercise 7-4

Kieschnick Company has a balance in its Accounts Receivable control account of $11,076 on January 1, 2014. The subsidiary ledger contains three accounts: Bixler Company, balance $4,328; Cuddyer Company, balance $2,775; and Freeze Company. During January, the following receivable-related transactions occurred.

Credit Sales	Collections	Returns
Bixler Company	$9,159	$7,881	$ -0-
Cuddyer Company	6,977	2,621	2,944
Freeze Company	8,576	8,900	-0-

Exercise 7-4 Kieschnick Company has a balance in its Accounts Receivable control account of $11,076 on January 1, 2014. The subsidiary ledger contains three accounts: Bixler Company, balance $4,328; Cuddyer Company, balance $2,775; and Freeze Company. During January, the following receivable-related transactions occurred. Credit Sales Bixler Company Cuddyer Company Freeze Company Collection s Return s $9,159 $7,881 $ -0- 6,977 2,621 2,944 8,576 8,900 -0- What is the January 1 balance in the Freeze Company subsidiary account? Balance in the Freeze Company subsidiary account $ What is the January 31 balance in the control account? Balance in the control account $ Compute the balances in the subsidiary accounts at the end of the month. Balances in the subsidiary accounts Bixler Cuddyer Freeze $ $ $ Which January transaction would not be recorded in a special journal