23A-3. Jace 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 Rocco Corporation for $6,400; terms 2/10, n/30;voucher no. 68 was prepared. 5 Purchased merchandise inventory on account from Raine Corporation for $7,200; terms 2/10, 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 Lani Corporation for $9,000; terms 2/10, n/30; voucher no. 70 was prepared. 17 Returned $3,400 of merchandise to Lani Corporation due to poor workmanship; voucher no. 71 was prepared to replace voucher no. 70. 20 Issued check no. 77 to pay for voucher no. 71