Indigo Company provides the following information for the month ended October $31,2022$ : sales on credit $$347,900,$ cash sales $$102,800,$ sales discounts $$6,200,$ and sales returns and allowances $$10,700.$

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

INDIGO COMPANY Income Statement $($Partial$)$

For the Month Ended October $31,2022.$ using these exact numbers