Humvee Interiors is owned and operated by Tony Newbaurer, an interior decorator. In the ledger of Humvee Interiors, the first digit of the account number indicates its major 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 below. The account numbers are 11, 12, 13, 21, 31, 32, 41, 51, 52, and 53.

Accounts Payable                   Miscellaneous Expense

Accounts Receivable              Supplies Expense

Cash                                        Tony Newbaurer, Capital

Fees Earned                            Tony Newbaurer, Drawing

Land                                        Wages Expense