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

1.A $220 refund to a customer for faulty merchandise was debited to Sales Revenue $220 and credited to Cash $220.2.A $130 credit purchase of supplies was debited to Inventory $130 and credited to Cash $130.3.A $140 sales return was debited to Sales Revenue.4.A cash payment of $30 for freight on merchandise purchases was debited to Freight-Out $300 and credited to Cash $300.