The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $59,475 on January 1, 20X1, and $52,425 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 451 Sales returns and allowances 491 Miscellaneous income 501 Purchases 502 Freight in 503 Purchases returns and allowances 504 Purchases discounts 611 Salaries expense-Sales 614 Store supplies expense 617 Depreciation expense-Store equipment 631 Rent expense 634 Utilities expense 637 Salaries expense-Office 640 Payroll taxes expense 643 Depreciation expense-Office equipment 646 Uncollectible accounts expense 691 Interest expense $ 247,000 cr. 4,320 Dr. 370 Cr. 103,300 Dr. 1,945 Dr. 3,570 Cr. 1,770 Cr. 45,000 Dr. 2,280 Dr. 1,480 Dr. 13,200 Dr. 2,970 Dr. 20,800 Dr. 5,700 Dr. 540 Dr. 690 Dr. 680 Dr. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. Accounts 301 Bridget Swanson, Capital 302 Bridget Swanson, Drawing $63,460 Cr. 40,550 Dr. Net income for the year $42,755. The worksheet of Bridget's Office Supplies contains the following asset and liability accounts. The balance of the Notes Payable account consists of notes that are due within a year. Accounts 101 Cash 107 Change fund 111 Accounts receivable 112 Allowance for doubtful accounts 121 Merchandise inventory 131 Store supplies 133 Prepaid interest 141 Store equipment 142 Accum. depreciation-store equipment 151 Office equipment 152 Accum. depreciation Office equipment 201 Notes payable 203 Accounts payable 216 Interest payable 231 Sales tax payable $ 5,805 Dr. 470 Dr. 5,110 Dr. 830 Cr. 52,425 Dr. 1,070 Dr. 115 Dr. 10,900 Dr. 1,150 Cr. 3,340 Dr. 470 Cr. 5,470 Cr. 3,695 Cr. 95 Cr. 1,860 Cr. Prepare a balance sheet dated December 31, 20X1. BRIDGET'S OFFICE SUPPLIES Balance Sheet Assets Current Assets Prepaid Expenses Total Current Assets Plant and Equipment Store equipment Office equipment Total plant and equipment Total Assets Liabilities and Owner's Equity Current Liabilities Total Current Liabilities Owner's Equity Total Liabilities and Owner's Equity