Prepare journal entries to record the following transactions for the Village of Radnor. Classify the expenditures as Parks supplies.

1. Placed purchase order 960 for supplies in the amount of $8,000 and purchase order 961 for supplies in the amount of $6,000. The purchase orders allowed the suppliers to ship and bill for additional quantities, up to 5 percent of the order.

2. Received the supplies ordered on purchase order 960, together with an invoice for $8,300. The supplies, including the additional quantities, were accepted, and a voucher was prepared for $8,300.

3. Received all the supplies ordered on purchase order 961, together with an invoice for $5,800. The supplier said that production costs were less than anticipated, and it was passing the lower cost on to Radnor. A voucher for $5,800 was prepared.

4. The voucher for $8,300 was paid.