An inexperienced accountant for Suzan Co. made the following errors in recording merchandise transactions: 1- A cash payment of $400 for freight on merchandise sold was debited to freight-in $4000 and credited to cash $ 4000. 2- A $310 received from a supplier for faulty merchandise was debited to cash $130 and credited to sales returns $130. Required: Prepare separate correcting entries for each error. Txwa ha