Innerscape Interiors is owned and operated by Gina Kissel, an interior decorator

Innerscape Interiors is owned and operated by Gina Kissel, an interior decorator. In the ledger of Innerscape Interiors, the first digit of the account number indicates its major account classification (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 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, 41, 51, 52, and 53.

Accounts Payable        Gina Kissel, Drawing
Accounts Receivable   Land
Cash                             Miscellaneous Expense
Fees Earned                 Supplies Expense
Gina Kissel, Capital    Wages Expense

Answer:
                                        Account
Account                           Number
Accounts Payable                21
Accounts Receivable          12
Cash                                    11
Fees Earned                        41
Gina Kissel, Capital           31
Gina Kissel, Drawing        32
Land                                   13
Miscellaneous Expense     53
Supplies Expense              52
Wages Expense                 51