1.13 Which of the following items are liabilities of Siebers Jewelry Stores? (a) Cash. . (b) Accounts payable. (c) Owner's drawings. (d) Accounts receivable. (e) Supplies. (1) Equipment (g) Salaries and wages payable. (h) Service revenue. (i) Rent expense. 1.15 Are the following events recorded in the accounting records? Explain your answer in each case. (a) The owner of the company dies. (b) Supplies are purchased on account. (c) An employee is fired. (d) The owner of the business withdraws cash from the business for personal use