The Simpson Company uses a voucher system and records invoices at gross. Record the following transactions in the voucher register and/or check register as appropriate:

201X

June 1 Voucher no. 200 was prepared for the purchase of $3,900 worth of merchandise inventory on account from Rodgers Company; terms 2/10, n/30.

2 Voucher no. 201 was prepared for freight-in that was to be paid to Labarba Company, $300.

3 Office supplies were purchased on account from Marge Company for $460; terms 2/10, n/30; voucher no. 202 was prepared.

8 Check no. 590 was issued in payment of voucher no. 200.

10 Purchased office equipment on account from Hail Company for $9,400; payment is to be in two equal installments. Voucher nos. 203 and 204 were prepared to cover these payments.

12 Check no. 591 was issued to pay voucher no. 203.

12 Check no. 592 was issued to pay voucher no. 201.

18 Purchased $6,100 of merchandise on account from Little Corporation; terms 2/10, n/30; voucher no. 205 was prepared.

20 Purchased $3,400 of merchandise on account from Kell Company; terms 2/10, n/30; voucher no. 206 was prepared.

25 Check no. 593 was issued to pay voucher no. 205.

27 Returned $800 of merchandise bought from Kell Company; voucher no. 206 was canceled and voucher no. 207 was prepared.

29 Issued check no. 594 to pay voucher no. 207.