The adjusted trial balance of Oriole Company shows the following data pertaining to sales at the end of its fiscal year October 31, 2022: Sales Revenue $817,800, Freight-Out $17,300, Sales Returns and Allowances $29,100, and Sales Discounts $22,700. (a) ORIOLE COMPANY Income Statement (Partial) For the Year Ended October 31, 2022 Sales Sales Revenue $817800 Sales Discounts Sales Returns and Allowances Net Sales \begin{tabular}{|c|c|c|} \hline & (51800) & i \\ \hline$ & \multicolumn{2}{|c|}{766000} \\ \hline \end{tabular} Prepare separate closing entries for (1) sales revenue, and (2) the contra accounts to sales revenue. (List all debit entries before credit entries. 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.)