Drawings Account is

The correct answer is B. Personal Account.

A personal account is an account that is used to record transactions between a business and its owners. The owner’s equity account is a type of personal account. Drawings account is a sub-account of the owner’s equity account. It is used to record the withdrawals of cash or other assets by the owner from the business.

A nominal account is an account that is used to record expenses and revenues. These accounts are closed at the end of the accounting period and the balances are transferred to the retained earnings account.

A real account is an account

24.8 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube