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

A $$220$ refund to a customer for faulty merchandise was debited to Sales Revenue $$220$ and credited to Cash $$220.$

A $$140$ sales return was debited to Sales Revenue.

A cash payment of $$30$ for freight on merchandise sales was debited to Inventory $$300$ and credited to Cash $$300.$

Prepare separate correcting entries for each error, assuming that the incorrect entry is not reversed. $($Credit account titles are

automatically indented when the amount is entered. Do not indent manually.$)$

No$.$ Account Titles and Explanation

Debit

Credit