The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $58,375 on January 1, 2016, and $51,325 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 244,800 Cr. 401 Sales 451 Sales Returns and Allowances 4,210 Dr. 491 Miscellaneous Income 260 Cr. 102,200 Dr. 501 Purchases 1,835 Dr. 502 Freight In 3,460 Cr. 503 Purchases Returns and Allowances 504 Purchases Discounts 1,660 Cr. 43,900 Dr. 611 Salaries Expense Sales 2,170 Dr. 614 Store Supplies Expense 1,370 Dr. 617 Depreciation Expense-Store Equipment 631 Rent Expense 12,100 Dr. 634 Utilities Expense 2,860 Dr. 19,700 Dr. 637 Salaries Expense-Office 640 Payroll Taxes Expense 4,600 Dr. 430 Dr. 643 Depreciation Expense-Office Equipment 646 Uncollectible Accounts Expense 580 Dr. 691 nterest Expense 460 Dr. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. Accounts 30 Bridget Swanson, Capital 62,360 Cr. 40,900 Dr. 302 Bridget Swanson, Drawing