Sunland Company has a balance in its Accounts Payable control account of $8,680 on January 1, 2020. The subsidiary ledger contains three accounts: Hale Company, balance $2,990; Janish Company, balance $1,840; and Valdez Company. During January, the following payable-related transactions occurred.

		Purchases		Payments		Returns
Hale Company		$6,620		$6,430		$ 0
Janish Company		5,700		1,840		3,040
Valdez Company		6,465		6,810		0

What is the January 1 balance in the Valdez Company subsidiary account?

Balance in the Valdez 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.

The balances in the subsidiary accounts at the end of the month
Hale	$
Janish	$
Valdez	$

Which January transaction would not be recorded in a special journal?