An inexperienced accountant for Hoang Company made the following errors in recording merchandising transactions. A $195 refund to a customer for faulty merchandise was debited and credited to Cash $195 credited to Cash $195. A $ 180 credit purchase of supplies was debited to Inventory $ $180and credited to Cash $180. A $215 sales discount was debited to Sales Revenue. A cash payment of $20 for freight on merchandise purchases was debited to Freight-Out $200 and credited to Cash $200. Prepare separate correcting entries for each error, assuming that the incorrect entry is not reversed. (Omit explanations.)