Vaughn Company has a balance in its Accounts Payable control account of $17,400 on January 1, 2020. The subsidiary ledger contains three accounts: Smith Company, balance $5,300; White Company, balance $5,950 and Marino Company. During January, the following payable-related transactions occurred. Purchases Payments Returns Smith Company $10,800 $8,300 $ -0- White Company 7,550 4,800 3,800 Marino Company 8,400 8,550 -0- Ac