Please help! What the answer to question 6? Thank you!

E5-6 The adjusted trial balance of Sang Company shows the following data pertaining to Prepare sales section and sales at the end of its fiscal year October 31, 2017: Sales Revenue $820,000, Freight-Out closing entries $16,000, Sales Returns and Allowances $25,000, and Sales Discounts $13,000. LO 4, 5) Instructions (a) Prepare the sales section of the income statement. (b) Prepare separate closing entries for (1) sales revenue, and (2) the contra accounts to sales revenue