Mandalay Interiors is owned and operated by Angie Stowe, an interior decorator. In the ledger of Mandalay Interiors, the first digit of the account number indicates its major account classification (1-assets, 2-liabilities, 3-stockholders' 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 \(11,12,13,21,31,32,33,41,51,52\), and 53 .

Accounts Payable Accounts Receivable Capital Stock Cash Dividends Fees Earned Land Miscellaneous Expense Retained Earnings Supplies Expense Wages Expense