The correct answer is: A. Cash at bank
Cash at bank is an account that is automatically created when you create a new QuickBooks Online company file. It is a balance sheet account that tracks the amount of cash that is on deposit in your bank account.
Sundry creditors is a type of liability account that tracks the amount of money that you owe to your suppliers. You would need to create this account if you have suppliers that you owe money to.
Cash in hand is a type of asset account that tracks the amount of cash that you have on hand. You would need to create this account if you have cash that is not deposited in a bank account.
A balance sheet is a financial statement that reports the assets, liabilities, and equity of a company at a specific point in time. It is not an account that you need to create in QuickBooks Online.
I hope this helps! Let me know if you have any other questions.