An inexperienced accountant for Cruise Ship made the following errors in recording merchandising transactions

1.		A $260 refund to a customer for faulty merchandise was debited to Sales Revenue $260 and credited to Cash $260.
2.		A $381 credit purchase of supplies was debited to Inventory $381 and credited to Cash $381.
3.		A $200 sales discount was debited to Sales Revenue.
4.		A cash payment of $31 for freight on merchandise purchases was debited to Freight-Out $310 and credited to Cash $310.

No.	Account Title/Explanation	Debit	Credit
1.
2.
3.
4.