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Pennington Company has a balance in its Accounts Payable control account of $9,2

ID: 2450548 • Letter: P

Question

Pennington Company has a balance in its Accounts Payable control account of $9,250 on January 1, 2017. The subsidiary ledger contains three accounts: Hale Company, balance $3,000; Janish Company, balance $1,875; and Valdez Company. During January, the following payable-related transactions occurred.

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

What is the January 31 balance in the control account?

Balances in the subsidiary accounts Bixler $ Cuddyer $ Freeze$

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

Explanation / Answer

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

Answer: $9250-$3000-$1875=$4375

What is the January 31 balance in the control account?

Answer:Suppose we aaume that

Purchases Payments Returns
Hale Company $6,529 $5,972 $ -0-
Janish Company 5,066 2,087 2,215
Valdez Company 6,647 6,790 -0-

9250 + 6,529 + 5,066 + 6,647 - 5,972 - 2,087 - 6,790 - 2,215 =$10428

Balances in the subsidiary accounts Bixler $ Cuddyer $ Freeze$

Answer:Hale 3000 + 6,529 - 5,972 = 3,577
Janish 1875 + 5,066 - 2,087 - 2,215 = 2,639
Valdez 4375 + 6,647 - 6,790 = 4232

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

Answer: Returns Purchases Payments
The purchase return for Janish of $2,215

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