Chart of accounts

Inners cape Interiors is owned and operated by Gina Kissel, an interior decorator. In the ledger of Inners cape Interiors, the first digit of the account number indicates its major account classification (1—assets, 2—liabilities, 3—stockholders’ equity, 4—revenues, 5—expenses). 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 below. The account numbers are 11, 12, 13, 21, 31, 32, 33, 41, 51, 52, and 53.

Accounts Payable

Land

Accounts Receivable

Miscellaneous Expense

Capital Stock

Retained Earnings

Cash

Supplies Expense

Dividends

Wages Expense

Fees Earned