Oak Interiors is owned and operated by Fred Biggs, an interior decorator. In the ledger of Oak 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 that follows. The account numbers are 11, 12, 13, 21, 31, 32, 41, 51, 52, and 53.
Accounts Payable .......................... Fred Biggs, Drawing
Accounts Receivable ....................... Land
Cash .......................................... Miscellaneous Expense
Fees Earned ................................. Supplies Expense
Fred Biggs, Capital ......................... Wages Expense