Yu Suzuki Company has a balance in its Accounts Receivable control account of $11,000 on January 1, 2020. The subsidiary ledger contains three accounts: Smith Company, balance $4,000; Green Company, balance $2,500; and Koyan Company. During January, the following receivable related transactions occurred: Smith Company Green Company Koyan Company Credit Sales Collections $9,000 $8,000 7,000 2,500 8,500 9,000 Returns $-0- 3,000 -0- a) What is the January 1 balance in the Koyan subsidiary account? b) What is the January 31 balance in the control account? c) Compute the balances in each of the 3 subsidiary accounts at month end