Bradshaw Company Has a Balance in Its Accounts Receivable Control

Bradshaw Company has a balance in its Accounts Receivable control account of $13,000 on January 1, 2020. The subsidiary ledger contains three accounts: Brown Company, balance $6,000; Smith Company, balance $2,500 and Coco's Company. During January, the following receivable-related transactions occurred. $\begin{array}{lrrr}&\text { Credit Sales}&\text {Collections }&\text {Returns }\\\hline\text { Brown Company } & \$ 15,000 & \$ 8,000 & \$-0- \\\text { Smith Company } & 9,000 & 4,500 & 1,000 \\\text { Coco's Company } & 8,500 & 6,500 & -0-\end{array}$ Instructions
(a) What is the January 1 balance in the Coco's Company subsidiary account?
(b) What is the January 31 balance in the control account?
(c) Compute the balances in the subsidiary accounts at the end of the month.
(d) Which January transaction would not be recorded in a special journal?