An inexperienced accountant for Churchill Company made the following errors in recording merchandising transactions:

1. A \(\$ 150\) refund to a customer for faulty merchandise was debited to Sales \(\$ 150\) and credited to Cash \(\$ 150\).

2. A \(\$ 250\) credit purchase of supplies was debited to Purchases \(\$ 250\) and credited to Cash \(\$ 250\).

3. An \(\$ 80\) sales discount was debited to Purchase Discounts.

4. A \(\$ 50\) purchase return was recorded as a debit to Accounts Payable \(\$ 50\) and a credit to Purchases \(\$ 50\).

5. A cash payment of \(\$ 30\) for freight on merchandise purchases was debited to Purchases \(\$ 300\) and credited to Cash \(\$ 300\).

\section*{Instructions}

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