The adjusted trial balance of Sunland Company shows the following data pertaining to sales at the end of its fiscal year October 31, 2020: Sales Revenue $ 823,600,Freight-Out $ 16,200, Sales Returns and Allowances $ 26,200, and Sales Discounts $ 16,400. Prepare separate closing entries for (1) sales revenue, and (2) the contra accounts to sales revenue. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Oct. 31 2. 31