The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $$58,875$ on January $1,20$X$1,$ and $$51,825$ on December $31,20$X$1.$ The expense accounts numbered $611$ through $617$ represent selling expenses, and those numbered $631$ through $646$ represent general and administrative expenses.

Accounts

$401$ Sales $ $245,800$ 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$$Office $20,200$ 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

The worksheet of Bridget's Office Supplies contains the following owner$$s equity accounts.

Accounts

$301$ Bridget Swanson, Capital $ $62,860$ Credit

$302$ Bridget Swanson, Drawing $40,250$ Debit

Net income for the year $$44,915.$

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.

Accounts

$101$ Cash $ $8,805$ Debit

$107$ Change Fund $410$ Debit

$111$ Accounts Receivable $5,050$ Debit

$112$ Allowance for Doubtful Accounts $770$ Credit

$121$ Merchandise Inventory $51,825$ Debit

$131$ Store Supplies $1,010$ Debit

$133$ Prepaid Interest $85$ Debit

$144$ Store Equipment $10,300$ Debit

$142$ Accumulated Depreciation$$Store Equipment $1,090$ Credit

$151$ Office Equipment $3,220$ Debit

$152$ Accumulated Depreciation$$Office Equipment $410$ Credit

$201$ Notes Payable $5,410$ Credit

$203$ Accounts Payable $3,635$ Credit

$216$ Interest Payable $65$ Credit

$231$ Sales Tax Payable $1,800$ Credit

Prepare a balance sheet dated December $31,20$X$1.$