Sheffield Company has a balance in its Accounts Payable control account of $17.700 on January 1, 2020. The subsidiary ledger contains three accounts: Smith Company, balance $5,400; White Company, balance $6,100 and Marino Company. During January, the following payable-related transactions occurred. Purchases Payments Returns Smith Company $10,900 $8,400 $ -0- White Company 7.650 4,900 3,900 Marino Company 8,500 8,650 O