If the Accounts Payable Subsidiary Ledger Shows the Following Balances

Multiple Choice

If the accounts payable subsidiary ledger shows the following balances on 31 July 2011,what is the balance in the accounts payable control account on the same date? Assuming recording and balancing of accounts payable records are up to date.
$\begin{array} { l l r } \text { - } & \text { Wilson } & \$ 4000 \\\text { - } & \text { Watson } & \$ 15250 \\\text { - } & \text { Zhang } & \$ 8750\end{array}$

A) $0
B) $28 000 Cr
C) $28 000 Dr
D) Cannot be calculated