The adjusted trial balance of Mendoza Company shows the following data pertaining to sales at the end of its fiscal year October 31, 2014: Sales Revenue $820,000, Freight Out $16,000, Sales Returns and Allowances $28,000, and Sales Discounts $13,000.

Instructions
(a) Prepare the sales revenues section of the income statement.
(b) Prepare separate closing entries for (1) sales, and (2) the contra accounts to sales.