The adjusted trail balance of Zambrana Company shows the following data pertaining to sales and of its fiscal year October 31, 2008: Sales $800,000, Fright-out $16,000, Sales Returns and Allowance $25,000, and Sales discount $15,000.

i want know this I am not understand haw can i answer

a- Prepare the sales revenue section of the Income Statement.

b- Prepare separate closing entries for 1) Sales, and 2) the contra account to sales