The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. Prepare a classified income statement for this firm for the year ended December $31,201.$ The merchandise inventory amounted to $$58,875$ on January $1,20$X$1,$ and $$51,825$ 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.

$\backslash$table$[[$Accounts$,,],[401$ Sales,$$245,800,$Credit$],[451$ Sales Returns and Allowances,$4,260,$Debit$],[491$ Miscellaneous Income,$310,$Credit$],[501$ Purchases,$102,700,$Debit$],[502$ Freight In$,1,885,$Debit$],[503$ Purchases Returns and Allowances,$3,510,$Credit$],[504$ Purchases Discounts,$1,710,$Credit$],[611$ Salaries Expense$-$Sales,$44,400,$Debit$],[614$ Store Supplies Expense,$2,220,$Debit$],[617$ Depreciation Expense$-$Store Equipment,$1,420,$Debit$],[631$ Rent Expense,$12,600,$Debit$],[634$ Utilities Expense,$2,910,$Debit$],[637$ Salaries Expense$-0$ffice,$20,200,$Debit$],[640$ Payroll Taxes Expense,$5,100,$Debit$],[643.$ Depreciation Expense$-$Office Equipment,$480,$Debit$],[646$ Uncollectible Accounts Expense,$630,$Debit$],[691$ Interest Expense,$560,$Debit$]]$

$\backslash$table$[[$BRIDGET$\text{'}$S OFFICE SUPPLIES,,$],[,,,],[$Operating revenue,,,$],[,,,],[$Net sales,,,$],[$Cost of goods sold,,,$],[,,,],[,,,],[,,,]]$