Blue Spruce Corp. provides the following information for the month ended October $31,2022$; sales on credit $$347,900,$ cash sales $$152,800,$ sales discounts $$6,200,$ and sales returns and allowances $$19,700.$

Prepare the sales section of a multiple$-$step income statement based on this information.

Blue Spruce Corp.

Income Statement $($Partial$)$