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

A $195 refund to a customer for faulty merchandise was debited to Sales Revenue $195 and credited to Cash $195.2.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.