An Inexperienced Accountant for Lamont Company Made the Following Errors

Essay

An inexperienced accountant for Lamont Company made the following errors in recording merchandising transactions.
1. A $220 refund to a customer for faulty merchandise was debited to Sales Revenue $220 and credited to Cash $220.
2. A $130 credit purchase of supplies was debited to Inventory $130 and credited to Cash $130.
3. A $140 sales return was debited to Sales Revenue.
4. A cash payment of $30 for freight on merchandise purchases was debited to Freight-Out $300 and credited to Cash $300.
Instructions
Prepare separate correcting entries for each error assuming that the incorrect entry is not reversed. (Omit explanations.)