Innerscape Interiors is owned and operated by Jackie Vargo, an interior decorator. In the ledger of Innerscape Interiors, the first digit of the account number indicates itsmajor account classification (1-assets, 2-liabilities, 3-owner's equity, 4-revenues,5-expenses).
The second digit of the account number indicates the specific account within each of the preceding major account classifications.
Match each account number with its most likely account in the list that follows. The account numbers are 11, 12, 13, 21, 31, 32, 41, 51, 52, and 53.
Accounts...................................Payable Jackie Vargo, Drawing
Accounts....................................................Receivable Land
Cash Miscellaneous..................................................Expense
Fees Earned Supplies................................................Expense
Jackie Vargo, Capital.......................................Wages Expense