I just need you to answer this question (d).

Chapter 7: Accounting Information System 378 E7-4 Yu Suzuki Company has a balance in its Accounts Receivable control account of $11,000 on January 1, 2012. 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- IT Instructions (a) What is the January 1 balance in the Koyan 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? E7-5 Nobo Uematsu Company has a balance in its Accounts Payable control account of $8,250 on January 1, 2012. The subsidiary ledger contains three accounts: Jones Company, balance $3,000: alance $1 875 and Aatski Company. During January, the following payable-related