The adjusted trial balance of Mendoza Auto Supply shows the following data pertaining to sales at the end of its fiscal year October 31, 2020: Sales Revenue €820,000, Freight-Out €16,000, Sales Returns and Allowances €28,000, and Sales Discounts €13,000.

Instructions
a. Prepare the sales section of the income statement.
b. Prepare separate closing entries for (1) sales, and (2) the contra accounts to sales.