The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $59,175 on January 1, 2019, and $52,125 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 $ 246,400 Cr. 451 Sales Returns and Allowances 4,290 Dr. 491 Miscellaneous Income 340 Cr. 501 Purchases 103,000 Dr. 502 Freight In 1,915 Dr. 503 Purchases Returns and Allowances 3,540 Cr. 504 Purchases Discounts 1,740 Cr. 611 Salaries ExpenseSales 44,700 Dr. 614 Store Supplies Expense 2,250 Dr. 617 Depreciation ExpenseStore Equipment 1,450 Dr. 631 Rent Expense 12,900 Dr. 634 Utilities Expense 2,940 Dr. 637 Salaries ExpenseOffice 20,500 Dr. 640 Payroll Taxes Expense 5,400 Dr. 643 Depreciation ExpenseOffice Equipment 510 Dr. 646 Uncollectible Accounts Expense 660 Dr. 691 Interest Expense 620 Dr. The worksheet of Bridget's Office Supplies contains the following owners equity accounts. No additional investments were made during the period. Accounts 301 Bridget Swanson, Capital $ 63,160 Cr. 302 Bridget Swanson, Drawing 40,400 Dr. Net income for the year $43,835. Prepare a statement of owner's equity for the year ended December 31, 2019.