he worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,475 on January 1, 20X1, and $51,425 on December 31, 20X1. The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses. Accounts 401 Sales $ 245,000 Credit 451 Sales Returns and Allowances 4,220 Debit 491 Miscellaneous Income 270 Credit 501 Purchases 102,300 Debit 502 Freight In 1,845 Debit 503 Purchases Returns and Allowances 3,470 Credit 504 Purchases Discounts 1,670 Credit 611 Salaries ExpenseSales 44,000 Debit 614 Store Supplies Expense 2,180 Debit 617 Depreciation ExpenseStore Equipment 1,380 Debit 631 Rent Expense