The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $57,875 on January 1, 2016, and $50,825 on December 31, 2016 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 14 Store Supplies Expense 617 Depreciation Expense-Store Equipment 31 Rent Expense 34 Utilities Expense 37 Salaries Expense-Office 840 Payroll Taxes Expense 43 Depreciation Expense-Office Equipment 846 Uncollectible Accounts Expense 601 Interest Expense 5 243,800 Cr 4.160 Dr 210 Cr. 101.700 Dr 1.785 Dr 3,410 Cr 1,610 Cr 43.400 Dr 2.120 Dr 1.320 Dr 11,600 Dr 2,810 Dr 19,200 Dr 4.100 Dr 380 Dr 530 Dr 360 Dr The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. Accounts 5 61,860 Cr. 41.150 Dr. 01 Bridget Swanson, Capital 02 Bridget Swanson, Drawin Net income for the year $48,515 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 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 512.405 Dr 310 Dr 4,950 Dr 670 Cr 50,825 Dr 910 Dr 35 Dr 9,300 Dr 990 Cr 3,020 Dr 310 Cr 5,310 Cr 3,535 Cr 15 Cr 1,700 Cr Prepare a balance sheet dated December 31, 2016