Assign account numbers (from the list that follows) to the accounts of LP Gas Company. Identify the headings, which are not accounts and would not be assigned an account number.

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Assets Current Assets Property, Plant, and Equipment Accounts Payable Numbers from which to choose: Joseph Jacobson, Capital Joseph Jacobson, Withdrawals Revenues Selling Expenses I 14 2 21 3 31 4 32 5 33 11 121 23 12 13.1 13 411