Chart of Accounts 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 dassification (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 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. Account Accounts Payable Accounts Receivable Cash Account Number Fees Earned Fred Biggs, Capital Fred Biggs, Drawing Land Miscellaneous Expense Supplies Expense Wages Expense