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, 20X1, and $50,825 on December 31,201. The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. No additional investments were made during the period. Net income for the year $48,515. Prepare a statement of owner's equity for the year ended December 31,201