An inexperienced accountant for Stahr Company made the following errors in recording merchandising transactions.

1. A $210 refund to a customer for faulty merchandise was debited to Sales Revenue $210 and credited to Cash $210.

2. A $180 credit purchase of supplies was debited to Inventory $180 and credited to Cash $180.

3. A $215 sales discount was debited to Sales Revenue.

4. A cash payment of $20 for freight on merchandise purchases was debited to Freight-Out $200 and credited to Cash $200.

Instructions

Prepare separate correcting entries for each error, assuming that the incorrect entry is not reversed. (Omit explanations.)