Presented below is information related to Sims Company for its first month of operations. Determine the balances that appear in the accounts payable subsidiary ledger. What Accounts Payable balance appears in the general ledger at the end of January?
Credit Purchases Cash Paid
| Jan. 5 | Devon Co. | $11,000 | Jan. 9 | Devon Co. | $7,000 |
| 11 | Shelby Co. | 7,000 | 14 | Shelby Co. | 2,000 |
| 22 | Taylor Co. | 14,000 | 27 | Taylor Co. | 9,000 |
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