Record the following transactions in the general journal, assuming that the company records all vouchers as gross:

Question:

Record the following transactions in the general journal, assuming that the company records all vouchers as gross:
201X Jan. 7 Voucher no. 15 was prepared for the purchase of $1,200 of merchandise on account from Reel Co.; terms 5/10, n/30.
11 Voucher no. 16 was prepared for the purchase of $2,100 of equipment on account; terms 5/10, n/30.
14 Check no. 19 was issued in payment of voucher no. 15.