The Stearns Company uses a voucher system and records invoices at gross. Record the following transactions in the voucher register and/or check register as appropriate:

201X

• Dec. 1 Voucher no. 400 was prepared for the purchase of $4,500 worth of merchandise inventory from Rolo Company; terms 2/10, n/30.
• Dec. 2 Voucher no. 401 was prepared for freight-in that was to be paid to Langston Company, $340.
• Dec. 3 Office supplies were purchased from Mabra Company for $430; terms 2/10, n/30; voucher no. 402 was prepared.
• Dec. 8 Check no. 560 was issued in payment of voucher no. 400.
• Dec. 10 Purchased office equipment from Huer Company for $9,800; payment is to be in two equal installments. Voucher nos. 403 and 404 were prepared to cover these payments.
• Dec. 12 Check no. 561 was issued to pay voucher no. 403.
• Dec. 12 Check no. 562 was issued to pay voucher no. 401.
• Dec. 18 Purchased $7,000 of merchandise from Lou Corporation; terms 2/10, n/30; voucher no. 405 was prepared.
• Dec. 20 Purchased $3,100 of merchandise from Kote Company; terms 2/10, n/30; voucher no. 406 was prepared.
• Dec. 25 Check no. 563 was issued to pay voucher no. 405.
• Dec. 27 Returned $1,100 of merchandise bought from Kote Company; voucher no. 406 was canceled and voucher no. 407 was prepared.
• Dec. 29 Issued check no. 564 to pay voucher no. 407.