From the sample you have provided
In J2 type "P010101" (the first Voucher Number, no quotes)
In K2
Select J2:K2 and Drag Down until column J equals the last value in column A
Filter Columns J:K on Column K for "missing"
Copy the filtered result in Column J and paste to Column M, remove the filter from J:K
This will work provided the last character in the Voucher Number is a number, and from your posted examples this seems to be the case.
Excel will automatically increment this type of alpha numeric code number.
Hope this helps
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