The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58.475 on January 1, 2019, and $51,425 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 $245,000 Cr 4,220 Dr 270 Cr 451 Sales Returns and Allowances 491 Miscellaneous Income s01 Purchases 502 Freight In se3 Purchases Returns and Allowances 584 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 182,300 Dr 1,845 Dr 3,470 Cr 1,670 Cr 44,000 Dr. 2,180 Dr. 1,380 Dr 12,200 Dr. 2,870 Dr 19,800 Dr. 4,700 Dr 440 Dr. 590 Dr 480 Dr. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. No additional investments were made during the perlod. Accounts 301 Bridget Swanson, Capital 382 Bridget Swanson, Drawing $62,460 Cr. 40,850 Dr. Net income for the year $46,355