The correct answer is: B. Balance Sheet
Closing stock is an asset that is shown on the balance sheet. It is the value of the goods that a company has left at the end of an accounting period. Closing stock is calculated by taking the opening stock, adding the purchases for the period, and then deducting the cost of goods sold.
The trading account is a statement of profit or loss that shows the gross profit and the net profit or loss for a period. The cash account is a statement of receipts and payments that shows the cash that has been received and paid out during a period. The profit and loss account is a statement of profit or loss that shows the gross profit, the operating expenses, and the net profit or loss for a period.
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