E5.6 (LO 4,5) 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