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The adjusted trial balance of Sheffield Company shows the following data pertaining to sales at the end of its fiscal year, October 31, 2025:

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The adjusted trial balance of Sheffield Company shows the following data pertaining to sales at the end of its fiscal year, October 31, 2025: Sales Revenue $823,400, Delivery Expense $12,670, Sales Returns and Allowances $24,030, and Sales Discounts $12,210. (a) Prepare the revenues section of the income statement. SHEFFIELD COMPANY Income Statement $ $ $

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