help me this please

E5-11B An inexperienced accountant for Praeger Company made the following errors in recording merchandising transactions. 1. A $205 refund to a customer for faulty merchandise was debited to Sales Revenue $205 and credited to Cash $205. 2. A $300 cash purchase of supplies was debited to Inventory $300 and credited to Accounts Payable $300. 3. A $130 sales discount was debited to Sales Returns and Allowances. 4. A cash payment of $30 for freight on merchandise purchases was debited to Freight- Out $300 and credited to Cash $300. Instructions Prepare separate correcting entries for each error, assuming that the incorrect entry is not reversed. (Omit explanations.)