Innerscape Interiors is owned and operated by Gina Kissel, an interior decorator. In the ledger of Innerscape 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
Accounts Receivable
Cash
Fees Earned
Gina Kissel, Capital
Gina Kissel, Drawing
Land
Miscellaneous Expense
Supplies Expense
Wages Expense