The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise invento amounted to $57,875 on January 1, 20X1, and $50,825 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. 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 $243,800 Cr. 4,160 Dr. 210 Cr. 101,700 Dr. 1,785 Dr. 3,410 Cr. 1,610 Cr. 43,400 Dr. 2,120 Dr. 1,320 Dr. 11,600 Dr. 2,810 Dr. 19,200 Dr. 4,100 Dr. 380 Dr. 530 Dr. 360 Dr. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. Accounts 301 Bridget Swanson, Capital 302 Bridget Swanson, Drawing $61,860 Cr. 41,150 Dr. Net income for the year $48,515. 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 107 Change fund 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 151 Office equipment 152 Accum. depreciation-office equipment 201 Notes payable 203 Accounts payable 216 Interest payable 231 Sales tax payable $12,405 Dr. 310 Dr. 4,950 Dr. 670 Cr. 50,825 Dr. 910 Dr. 35 Dr. 9,300 Dr. 990 Cr. 3,020 Dr. 310 Cr. 5,310 Cr. 3,535 Cr. 15 Cr. 1,700 Cr. Prepare a balance sheet dated December 31, 20X1. Prepare a balance sheet dated December 31, 20X1. BRIDGET'S OFFICE SUPPLIES Balance Sheet December 31, 20X1 Assets Current Assets Cash Change fund Accounts receivable Less: Allowance for doubtful accounts Merchandise inventory Prepaid Expenses $ 0 Total Current Assets Plant and Equipment Store equipment Office equipment $ Total plant and equipment Total Assets Liabilities and Owner's Equity Current Liabilities $ 0 Total Current Liabilities Owner's Equity Total Liabilities and Owner's Equity $ 0