The worksheet of Bridget's Office Supplies contains the following revenue, cost, and expense accounts. The merchandise inventory amounted to $59,775 on January 1, 2019, and $52,725 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 $ 248,900 Cr. 451 Sales Returns and Allowances 4,350 Dr. 491 Miscellaneous Income 400 Cr. 501 Purchases 103,600 Dr. 502 Freight In 1,975 Dr. 503 Purchases Returns and Allowances 3,600 Cr. 504 Purchases Discounts 1,800 Cr. 611 Salaries ExpenseSales 45,300 Dr. 614 Store Supplies Expense 2,310 Dr. 617 Depreciation ExpenseStore Equipment 1,510 Dr. 631 Rent Expense 13,500 Dr. 634 Utilities Expense 3,000 Dr. 637 Salaries ExpenseOffice 21,100 Dr. 640 Payroll Taxes Expense 6,000 Dr. 643 Depreciation ExpenseOffice Equipment 570 Dr. 646 Uncollectible Accounts Expense 720 Dr. 691 Interest Expense 740 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 $ 63,760 Cr. 302 Bridget Swanson, Drawing 40,700 Dr. Net income for the year $42,975. Prepare a statement of owner's equity for the year ended December 31, 2019.