The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,575 on January 1, 20X1, and $51,525 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 $245,200 Cr. 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 4,230 Dr. 280 Cr. 102,400 Dr. 1,855 Dr. 3,480 Cr. 1,680 Cr. 44,100 Dr. 2,190 Dr. 1,390 Dr. 12,300 Dr. 2,880 Dr. 19,900 Dr. 4,800 Dr. 450 Dr. 600 Dr. 500 Dr. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. Accounts 301 Bridget Swanson, Capital 302 Bridget Swanson, Drawing Net income for the year $45,995. $62,560 Cr. 40,800 Dr. The worksheet of Bridget's Office Supplies contains the following asset and liability accounts. The balance of the Notes Payable account consists of notes that are due within a year. 101 Cash 107 Change fund Accounts 111 Accounts receivable 112 Allowance for doubtful accounts 121 Merchandise inventory 131 Store supplies 133 Prepaid interest 141 Store equipment 142 Accum. depreciation-Store equipment $9,605 Dr. 380 Dr. 5,020 Dr. 740 Cr. 51,525 Dr. 980 Dr. 70 Dr. 10,000 Dr. 1,060 Cr. 151 Office equipment 152 Accum, depreciation-office equipment 201 Notes payable 203 Accounts payable 216 Interest payable! 231 Sales tax payable Prepare a balance sheet dated December 31, 20X1 3,160 Dr. 380 Cr. 5,380 Cr. 3,605 Cr. 50 Cr. 1,770 Cr.