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

.		A $300 refund to a customer for faulty merchandise was debited to Sales Revenue $300 and credited to Cash $300.
2.		A $301 credit purchase of supplies was debited to Inventory $301 and credited to Cash $301.
3.		A $180 sales discount was debited to Sales Revenue.
4.		A cash payment of $21 for freight on merchandise purchases was debited to Freight-Out $210 and credited to Cash $210.

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