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13. The following activity for J.C. Breneman Management Services took place on June 1, 20-. Received $3,290 in cash from the owner as an investment (receipt no. 1). Borrowed $900 cash from Inland Bank for business expenses (memo 1). Paid cash for supplies, $290 (check no. 1). Paid cash for insurance, $1,000 (check no. 2). Paid cash for equipment, $2,100 (memo 2). Using Exam Figure 1, prepare a chart of accounts for J.C. Breneman Management Services. Then post the journal entries from the general journal to the ledger accounts. What is the first account number used in the Breneman Management Service Chart of Accounts? O A. 1 O B. 10 O C. 21 O D. 11