Fair Corporation uses a voucher system. Record the following transactions in the voucher register:

201X

June 8 Purchased office equipment on account from Tam Corporation, $1,000; voucher no. 300 was prepared.

12 Established a petty cash fund of $100; voucher no. 301 was prepared.

14 Purchased merchandise on account from Screen Corporation, $1,200; voucher no. 302 was prepared.

15 Purchased office supplies on account from Linette Corp., $600; voucher no. 303 was prepared.

29 Voucher no. 304 was prepared to replenish the petty cash fund based on the following receipts: supplies, $44; postage, $46.