The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $59,075 on January 1, 20X1, and $52,025 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. 401 Sales Accounts 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 $246,200 Cr. 4,280 Dr. 330 Cr. 102,900 Dr. 1,905 Dr. 3,530 Cr. 1,730 Cr. 44,600 Dr. 2,240 Dr. 1,440 Dr. 12,800 Dr. 2,930 Dr. 20,400 Dr. 5,300 Dr. 500 Dr. 650 Dr. 600 Dr. 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 $63,060 Cr. 40,350 Dr. Net income for the year $44,195.