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

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Dec. 1 Voucher no. 300 was prepared for the purchase of $5,000 worth of merchandise inventory from Rodgers Company terms 2/10, n/30.

Dec. 2 Voucher no. 301 was prepared for freight-in that was to be paid to Labaro Company, $360.

Dec. 3 Office supplies were purchased from Mabin Company for $480; terms 2/10, n/30; voucher no. 302 was prepared.

Dec. 8 Check no. 610 was issued in payment of voucher no. 300.

Dec. 10 Purchased office equipment from Hanks Company for $9,400; payment is to be in two equal installments. Vouchers nos. 303 and 304 were prepared to cover these payments.

Dec. 12 Check no. 611 was issued to pay voucher no. 303.

Dec. 12 Check no. 612 was issued to pay voucher no. 301.

Dec. 18 Purchased $8,000 of merchandise from Lou Corporation terms 2/10, n/30; voucher no. 305 was prepared.

Dec. 20 Purchased $3,300 of merchandise from Ken Company; terms 2/10, n/30; voucher no. 306 was prepared.

Dec. 25 Check no. 613 was issued to pay voucher no. 305.

Dec. 27 Returned $800 of merchandise bought from Ken Company; voucher no. 306 was canceled and voucher no. 307 was prepared.

Dec. 29 Issued check no. 614 to pay voucher no. 307.