Prepare a voucher register and a check register for Bethe Company and record the following transactions. The last voucher used was #847, and the last check used was #562.

June 

1 Paid voucher #9846 (for office supplies from JOK Supplies), \($560.\) No discount was taken. (Record this in the check register only.)

2 Purchased inventor} on account from Nimitz Company, \($1,800;\) terms 1/10, n/30. Bethe uses the periodic inventor}' method.

2 Received utiUties bill from NiStar Electric for May \($985;\) terms 3/15, n/30.

4 Paid voucher #9847 to the Archer Journal for advertising, \($400.\) No discount was taken. (Record this in the check register only.)

8 Paid Nimitz Company account in full.

8 Authorized customer refund to Spruance Company, \($1,150\).

8 Paid refund to Spruance Company.

June 

9 Authorized payment of cash dividends previously declared, \($2,500.\) (No voucher was prepared at declaration date.)
10 Received notice of mortgage payment due to ATP Financial, \($5.000;\) \($4.600\) represents interest and \($400\) represents principal. Payment was authorized.
12 Paid utity bill.
12 Made mortgage payment.
13 Approved loan to Ken Nelson, an officer of the company, \($6.000\).
15 Disbursed loan to Ken Nelson.
15 Approved payroll: gross pay. \($11.000:\) taxes withheld, \($2.000:\) health insurance premiums withheld. \($980\).
15 Paid net payroll.
17 Signed a contract for a fire insurance policy with Halsey Casualty. The policy is for 1 year, costs \($4,000,\) and goes into effect on June 18.
18 Paid for fire insurance.
19 Purchased inventory on account from Wainwright Company, \($2,300;\) terms 2/10. n/30.
22 Paid cash dividend.
30 Approved payroll: gross pay, \($11.500:\) taxes withheld. \($2.200:\) health insurance premiums withheld, \($980\).
30 Paid net payroll.
30 Authorized and paid taxes withheld for June to U.S. government.
30 Authorized and paid health insurance premiums withheld for June to Unicare Insurance.