Can you please solve this?

Instructions: Match the terms given below with the denitions or descriptions that follow by placing the appropriate letter in the space provided. A. Control account D. Special journal B. Cost effectiveness E. Subsidiary ledger C. Flexibility F. Usefulness 1. An account in the general ledger that controls a subsidiary ledger. 2. The benefits of information must outweigh the cost of providing it. 3. Used to record similar types of transactions. 4. Information must be understandable, relevant, reliable, timely, and accurate. 5. A group of accounts with a common characteristic. 6. The accounting system should accommodate a variety of users and changing information needs. W31". 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: Credit Sales Collections Returns Smith Company $9,000 $8,000 $ -0- Green Company 7,000 2,500 3,000 Koyan Company 8,500 9,000 -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