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

• A 225 refund to a customer for faulty merchandise was debited to Sales Revenue 225 and credited to Cash $225.
• A 480 credit purchase of supplies was debited to Inventory 480 and credited to Cash 480.
• A 160 sales return was debited to Sales Revenue and credited to Accounts Receivable.
• A cash payment of 50 for freight on merchandise purchases was debited to Freight-Out 500 and credited to Cash 500.

Prepare separate correcting entries for each error, assuming that the incorrect entry is not reversed