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Question - Kieschnick Company has a balance in its Accounts Receivable control account of $11,076 on January 1, 2014. The subsidiary ledger contains three accounts: Bixler Company, balance $4,328; Cuddyer Company, balance $2,775; and Freeze Company. During January, the following receivable-related transactions occurred.


Credit Sales

Collections

Returns

Bixler Company

$9,159

$7,881

$ -0-

Cuddyer Company

6,977

2,621

2,944

Freeze Company

8,576

8,900

-0-

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

What is the January 31 balance in the control account?

Compute the balances in the subsidiary accounts at the end of the month.

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

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