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, 2019, and $51,525 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 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 $ 245,200 Cr. 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. No additional investments were made during the period. Accounts 301 Bridget Swanson, Capital 302 Bridget Swanson, Drawing $62,560 Cr. 40,800 Dr. Net income for the year $45,995. Prepare a statement of owner's equity for the year ended December 31, 2019. BRIDGET'S OFFICE SUPPLIES Statement of Owner's Equity Bridget Swanson, Capital, January 1, 2019 Net income for year Less withdrawals for year Increase in Capital Bridget Swanson, Capital, December 31, 5.2019. $ 0