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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 451 Sales Returns and Allowances 491 Miscellaneous Income 501 Purchases 502 Freight In 503 Purchases Returns and Allowances 504 Purchases Discounts 611 Salaries Expense-Sales 614 Store Supplies Expense 617 Depreciation Expense-Store Equipment 631 Rent Expense 634 Utilities Expense 637 Salaries Expense-Office 640 Payroll Taxes Expense 643 Depreciation Expense-Office Equipment 646 Uncollectible Accounts Expense 691 Interest Expense $248,900 Cr. 4,350 Dr. 400 Cr. 103,600 Dr. 1,975 Dr. 3,600 Cr. 1,800 Cr. 45,300 Dr. 2,310 Dr. 1,510 Dr. 13,500 Dr. 3,000 Dr. 21,100 Dr. 6,000 Dr. 570 Dr. 720 Dr. 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. 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 107 Petty Cash 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, 2019. Prepare a balance sheet dated December 31, 2019. BRIDGET'S OFFICE SUPPLIES Balance Sheet $ $ 5,605 500 $ 5,140 (860) 4,280 52,725 $ 1,100 130 1,230 64,340 $ Assets Current Assets Cash Petty Cash Fund Accounts receivable Less: Allowance for doubtful accounts Merchandise inventory Prepaid Expenses Store supplies Prepaid interest Total Current Assets Plant and Equipment Store equipment Less: Accumulated depreciation Office equipment Less: Accumulated depreciation Total Plant and Equipment Total Assets Liabilities and Owner's Equity Current Liabilities Notes payable Accounts payable Interest payable Sales tax payable $ 10,020 11,200 (1,180) $ 3,400 (500) $ $ 2,900 12,920 77,260 $ $ $ 5,500 3,725 110 1,890 $ 5,605 500 $ 5,140 (860) 4,280 52,725 $ 1,100 130 1,230 $ $ 64,340 Current Assets Cash Petty Cash Fund Accounts receivable Less: Allowance for doubtful accounts Merchandise inventory Prepaid Expenses Store supplies Prepaid interest Total Current Assets Plant and Equipment Store equipment Less: Accumulated depreciation Office equipment Less: Accumulated depreciation Total Plant and Equipment Total Assets Liabilities and Owner's Equity Current Liabilities Notes payable Accounts payable Interest payable Sales tax payable $ $ 10,020 11,200 (1,180) $ 3,400 (500) $ $ 2,900 12,920 77,260 $ $ 5,500 3,725 110 1,890 $ 11,225 Total Current Liabilities Owner's Equity Bridget Swanson, Capital $ 66,035 Total Liabilities and Owner's Equity $ 77,260