Chart of accounts

Superior Interiors is owned and operated by Ken Lopez, an interior decorator. In the ledger of Superior Interiors, the first digit of the account number indicates its major account classification (1assets, 2liabilities, 3stockholders' equity, 4revenues, 5expenses). 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, 33, 41, 51, 52, and 53.

Account	Account Number
Accounts Payable
Accounts Receivable
Cash
Common Stock
Dividends
Fees Earned
Land
Miscellaneous Expense
Retained Earnings
Supplies Expense
Wages Expense