Instead of income summary could i use retained earnings?

The adjusted trial balance of Lopez Company shows the following data pertainingto sales at the end of its fiscal year, October 31, 2020: Sales Revenue S800,000, Delivery Expense S12,OOO, Sales Returns and Allowances S24,DOO, and Sales Discounts 515,000. Instructions a. b. Prepare the revenues section of the income statement. Prepare separate closing entries for (1) sales and (2) the contra accounts to sales.