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($b$)$

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