The adjusted trial balance of Sunland Company shows the following data pertaining to sales at the end of its fiscal year, October 31. 2025: Sales Revenue $800,200, Delivery Expense $13,160, Sales Returns and Allowances $26,130, and $ ales Discounts $12,720. Prepare separate closing entries for (1) sales and (2) the contra accounts to sales. (Credit account titles are automaticallyindented when arnount is entered. Do not indent manually. If no entry is required, select "No entry' for the account titles and enter o for the amounts. List all debit entries before credit entries.)