The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,675 on January 1, 20X1, and $51,625 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 $ 245,400 Credit 4,240 Debit 290 Credit 102,500 Debit 1,865 Debit 611 Salaries Expense-Sales 3,490 Credit 1,690 Credit 44,200 Debit 614 Store Supplies Expense 2,200 Debit 617 Depreciation Expense-Store Equipment 1,400 Debit 631 Rent Expense 12,400 Debit 634 Utilities Expense 2,890 Debit 637 Salaries Expense-Office 20,000 Debit 640 Payroll Taxes Expense 4,900 Debit 643 Depreciation Expense-Office Equipment 460 Debit 646 Uncollectible Accounts Expense 610 Debit 520 Debit 691 Interest Expense The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. No additional investments were made during the period. Accounts 301 Bridget Swanson, Capital 302 Bridget Swanson, Drawing Net income for the year $45,635. $ 62,660 Credit 40,750 Debit Prepare a statement of owner's equity for the year ended December 31, 20X1. BRIDGET'S OFFICE SUPPLIES Statement of Owner's Equity December 31, 20X1 0 $ 0