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Metlock, Inc. provides this information for the month ended October $31,2022$ : sales on credit $$305,800$; cash sales $$159,400$; sales discounts $$5,170$; and sales returns and allowances $$23,410.$

Prepare the sales section of the multiple$-$step income statement based on this information.

Metlock, Inc.

Income Statement $($Partial$)$

October $31\mathrm{.}2022$