The Stearns 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
Dec. 1 Voucher no. 400 was prepared for the purchase of $4,500 worth of merchandise inventory from Rolo Company; terms 2/10, n/30.
2 Voucher no. 401 was prepared for freight-in that was to be paid to Langston Company, $340.
3 Office supplies were purchased from Mabra Company for $430; terms 2/10, n/30; voucher no. 402 was prepared.
8 Check no. 560 was issued in payment of voucher no. 400.
10 Purchased office equipment from Huer Company for $9,800; payment is to be in two equal installments. Voucher nos. 403 and 404 were prepared to cover these payments.
12 Check no. 561 was issued to pay voucher no. 403.
12 Check no. 562 was issued to pay voucher no. 401.
18 Purchased $7,000 of merchandise from Lou Corporation; terms 2/10, n/30; voucher no. 405 was prepared.
20 Purchased $3,100 of merchandise from Kote Company; terms 2/10, n/30; voucher no. 406 was prepared.
25 Check no. 563 was issued to pay voucher no. 405.
27 Returned $1,100 of merchandise bought from Kote Company; voucher no. 406 was canceled and voucher no. 407 was prepared.
29 Issued check no. 564 to pay voucher no. 407.