4. Blue Company made the following errors in recording merchandising transactions. This is due to an inexperienced accountant. a. A cash payment of OMR 20 for freight on merchandise purchases was debited to Freight-out OMR 200 and credited to Cash OMR 200. b. A OMR 300 refund to a customer for faulty merchandise was debited to Sales Revenue OMR 300 and credited to Cash OMR 300. c. A OMR 210 sales discount was debited to Sales Revenue. Instructions: Prepare separate correcting entries for each error, assuming that the incorrect entry is not reversed