The adjusted trial balance of Bramble Company shows the following data pertaining to sales at the end of its fiscal year, October $31,2020$: Sales Revenue $$741,700,$ Delivery Expense $$11,230,$ Sales Returns and Allowances $$23,390,$ and Sales Discounts $$13,020.$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.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$1.$

$2.$