When the voucher is paid for the original amount less the return, note the payment in the Payment column of the voucher register. Each voucher and payment is then recorded in the voucher register and check register. After the voucher is created and entered Original voucher is canceled and new vouchers are created. Make a general journal entry to cancel the original voucher. Make a notation in the Payment column of the voucher register.
New vouchers are prepared and entered in the voucher register.