BE$5\mathrm{.}7($LO $5)$ Yangtze Canoes provides the following information for the month ended October $31,2020($amounts in Chinese yuan$)$: sales on credit $280,000,$ cash sales $100,000,$ sales discounts $5,000,$ sales returns and allowances $22,000.$ Prepare the sales section of the income statement based on this information.

Prepare sales section of income statement,