The adjusted trial balance of Splish Company shows the following data pertaining to sales at the end of its fiscal year,

October $31,2025$: Sales Revenue $$819,500,$ Delivery Expense $$12,610,$ Sales Returns and Allowances $$25,880,$ and

Sales Discounts $$11,450.$

$($a$)$ Prepare the revenues section of the income statement.

$($b$)$ 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.$)$

No$.$

Account Titles and Explanation

Debit

Credit