Marvin Company records invoices at gross in its voucher system. From the following transactions, (a) record in general journal form the appropriate entries at gross and (b) record the entries as if Marvin Company recorded invoices at net.
201X
Sept. 14 Bought merchandise on account from Olson Corporation; terms 2/10, n/30, $7,500. Voucher no. 300 was prepared.
26 Issued check no. 640 in payment of voucher no. 300.