The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,675 on January 1, 2016, and $51,625 on December 31, 2016. The expense accounts numbered 611 through 617 represent selling expenses, and those numbered 631 through 646 represent general and administrative expenses.

Accounts
401	Sales	$	245,400	Cr.
451	Sales Returns and Allowances		4,240	Dr.
491	Miscellaneous Income		290	Cr.
501	Purchases		102,500	Dr.
502	Freight In		1,865	Dr.
503	Purchases Returns and Allowances		3,490	Cr.
504	Purchases Discounts		1,690	Cr.
611	Salaries ExpenseSales		44,200	Dr.
614	Store Supplies Expense		2,200	Dr.
617	Depreciation ExpenseStore Equipment		1,400	Dr.
631	Rent Expense		12,400	Dr.
634	Utilities Expense		2,890	Dr.
637	Salaries ExpenseOffice		20,000	Dr.
640	Payroll Taxes Expense		4,900	Dr.
643	Depreciation ExpenseOffice Equipment		460	Dr.
646	Uncollectible Accounts Expense		610	Dr.
691	Interest Expense		520	Dr.

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

Accounts
301	Bridget Swanson, Capital	$	62,660	Cr.
302	Bridget Swanson, Drawing		40,750	Dr.

Net income for the year $45,635.

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	$	9,205	Dr.
107	Change Fund		390	Dr.
111	Accounts Receivable		5,030	Dr.
112	Allowance for Doubtful Accounts		750	Cr.
121	Merchandise Inventory		51,625	Dr.
131	Store Supplies		990	Dr.
133	Prepaid Interest		75	Dr.
141	Store Equipment		10,100	Dr.
142	Accum. DepreciationStore Equipment		1,070	Cr.
151	Office Equipment		3,180	Dr.
152	Accum. DepreciationOffice Equipment		390	Cr.
201	Notes Payable		5,390	Cr.
203	Accounts Payable		3,615	Cr.
216	Interest Payable		55	Cr.
231	Sales Tax Payable		1,780	Cr.

Prepare a balance sheet dated December 31, 2016.