Jolie 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 from River Corporation for $6,400; terms 5/10, n/30; voucher no. 68 was prepared.

5 Purchased merchandise inventory from Raul Corporation for $7,100; terms 5/10, 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 from Lada Corporation for $9,300; terms 5/10, n/30; voucher no. 70 was prepared.

17 Returned $3,200 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.