Final answer:
In an income statement for a retailer, the sales section does not include the cost of goods sold, which is reported separately from items like sales revenue, sales discounts, and net sales.
Step-by-step explanation:
The sales section of an income statement for a retailer would not include (A) cost of goods sold. The sales section typically consists of sales revenue, sales discounts, and returns and allowances, which are all subtracted from the gross sales to arrive at net sales. The cost of goods sold is reported separately and represents the direct costs attributable to the production of the goods sold by a company. It includes items like the cost of the materials and labor directly used to create the product, but does not include indirect costs such as sales force expenses.