The chart of accounts for Miguel Company includes the following: Account Name Account Number Cash 11 13 15 Accounts Receivable Prepaid Insurance Accounts Payable Unearned Revenue 21 24 31 Miguel, Capital Miguel, Drawing 32 Fees Earned 41 54 Salaries Expense Rent Expense 56 Page 5 of the journal contains the following transaction: 525 Salaries Expense Cash 525 What is the posting reference that will be found in the salaries expense account