The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,875 on January 1, 2019, and $51,825 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 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 $ 245,800 Cr. 4,260 Dr. 310 Cr. 102,700 Dr. 1,885 Dr. 3,510 Cr. 1,710 Cr. 44,400 Dr. 2,220 Dr. 1,420 Dr. 12,600 Dr. 2,910 Dr. 20,200 Dr. 5,100 Dr. 480 Dr. 630 Dr. 560 Dr. Prepare a classified income statement for this firm for the year ended December 31, 2019. Operating revenue = Net sales Cost of goods sold Total merchandise available for sale Operating expenses Selling expenses Total Selling Expense General and Administrative Expenses Total general and admin. expenses Total operating expenses Other income Other income Other expense