The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,375 on January 1, 2019, and $51,325 on December 31, 2019. The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses.

	Accounts
401	Sales	$	244,800	Cr.
451	Sales Returns and Allowances		4,210	Dr.
491	Miscellaneous Income		260	Cr.
501	Purchases		102,200	Dr.
502	Freight In		1,835	Dr.
503	Purchases Returns and Allowances		3,460	Cr.
504	Purchases Discounts		1,660	Cr.
611	Salaries ExpenseSales		43,900	Dr.
614	Store Supplies Expense		2,170	Dr.
617	Depreciation ExpenseStore Equipment		1,370	Dr.
631	Rent Expense		12,100	Dr.
634	Utilities Expense		2,860	Dr.
637	Salaries ExpenseOffice		19,700	Dr.
640	Payroll Taxes Expense		4,600	Dr.
643	Depreciation ExpenseOffice Equipment		430	Dr.
646	Uncollectible Accounts Expense		580	Dr.
691	Interest Expense		460	Dr.

The worksheet of Bridget's Office Supplies contains the following owners equity accounts.

	Accounts
301	Bridget Swanson, Capital	$	62,360	Cr.
302	Bridget Swanson, Drawing		40,900	Dr.

Net income for the year $46,715. The worksheet of Bridget's Office Supplies contains the following asset and liability accounts. The balance of the Notes Payableaccount consists of notes that are due within a year.

	Accounts
101	Cash	$	10,405	Dr.
107	Change Fund		360	Dr.
111	Accounts Receivable		5,000	Dr.
112	Allowance for Doubtful Accounts		720	Cr.
121	Merchandise Inventory		51,325	Dr.
131	Store Supplies		960	Dr.
133	Prepaid Interest		60	Dr.
141	Store Equipment		9,800	Dr.
142	Accum. DepreciationStore Equipment		1,040	Cr.
151	Office Equipment		3,120	Dr.
152	Accum. DepreciationOffice Equipment		360	Cr.
201	Notes Payable		5,360	Cr.
203	Accounts Payable		3,585	Cr.
216	Interest Payable		40	Cr.
231	Sales Tax Payable		1,750	Cr.

Prepare a balance sheet dated December 31, 2019.