Jona Corporation has been using a voucher system for several years and records invoices at gross. Prepare entries in the voucher register and check register for the following transactions:

201X

Sept. 1 Purchased merchandise inventory on account from Rollin Corporation for $5,800; terms 7/10, n/30; voucher no. 68 was prepared.

5 Purchased merchandise inventory on account from Ree Corporation for $7,500; terms 7/10, n/30; voucher no. 69 was prepared.

8 Issued check no. 75 to pay for voucher no. 69.

10 Issued check no. 76 to pay for voucher no. 68.

14 Purchased merchandise inventory on account from Lada Corporation for $8,900; terms 7/10, n/30; voucher no. 70 was prepared.

17 Returned $2,900 of the merchandise to Lada Corporation due to poor workmanship; voucher no. 71 was prepared to replace voucher no. 70.

20 Issued check no. 77 to pay for voucher 71.