please separate closing entries for (1) sales and (2) the contra accounts to sales

Prepare the revenues section of the income statement. The adjusted trial balance of Blue Company shows the following data pertaining to sales at the end of its fiscal year, October 31,2025 : Sales Revenue $842,600, Delivery Expense $11,160, Sales Returns and Allowances $22,830, and Sales Discounts $11,790. Prepare separate closing entries for (1) sales and (2) the contra accounts to sales. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)