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Exercise 13.5 (Algo) Preparing a classified balance sheet. LO 13-3 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, 20X1, and $52,725 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 $248,900 Cr. 4,350 Dr. 400 Cr. 103,600 Dr. 491 Miscellaneous income 501 Purchases 502 Freight in 1,975 Dr. 503 Purchases returns and allowances 3,600 Cr. 504 Purchases discounts 1,800 Cr. 611 Salaries expense-Sales 45,300 Dr. 614 Store supplies expense 2,310 Dr. 617 Depreciation expense-Store equipment 1,510 Dr. 631 Rent expense 13,500 Dr. 634 Utilities expense 3,000 Dr. 637 Salaries expense-Office 21,100 Dr. 640 Payroll taxes expense 643 Depreciation expense-Office equipment 6,000 Dr. 570 Dr. 720 Dr. 646 Uncollectible accounts expense 691 Interest expense 740 Dr. The worksheet of Bridget's Office Supplies contains the following owner's equity accounts. Accounts 301 Bridget Swanson, Capital 302 Bridget Swanson, Drawing $63,760 Cr. 40,700 Dr. Net income for the year $42,975. 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 $ 5,605 Dr. 500 Dr. 5,140 Dr. 860 Cr. 52,725 Dr. 1,100 Dr. 130 Dr. 11,200 Dr. 1,180 Cr. 3,400 Dr. 500 Cr. 5,500 Cr. 3,725 Cr. 110 Cr. 1,890 Cr. Prepare a balance sheet dated December 31, 20X1. BRIDGET'S OFFICE SUPPLIES Balance Sheet Assets Current Assets Cash Change fund Accounts receivable Less: Allowance for doubtful accounts Merchandise inventory Prepaid Expenses Prepaid interest Store supplies Total Current Assets Plant and Equipment Store equipment Less: Accumulated depreciation Office equipment Less: Accumulated depreciation Total plant and equipment Total Assets Current Liabilities Liabilities and Owner's Equity Accounts payable Notes payable Interest payable Sales tax payable Total Current Liabilities Bridget Swanson, Capital Total Liabilities and Owner's Equity Owner's Equity Answer is not complete. S S 11,200 (1,180) 3,400 (500) S S 5,140 (860) 130 1,100 S 5,605 500 52,725 1,230 S 60,060 0 S 60,080 S 3,725 5,500 110 1,890 11,225 66,035 77,280 S S $