An inexperienced accountant for Tilly Company made the following errors in recording merchandising transactions. 1. A $270 refund to a customer for faulty merchandise was debited to Sales Revenue $270 and credited to Cash $270. 2. A $310 credit purchase of supplies was debited to inventory $310 and credited to Cash $310. 3. A cash payment of $40 for freight on merchandise purchases was debited to Freight-Out $400 and credited to Cash $400. Prepare separate correcting entries for eacherror, assuming that the incorrect entry is not reversed. (Credit account titles are outomotically indented when the amount is entered. Do not indent monually.l