The correct answer is: D. Nominal account.
A nominal account is an account that records revenues and expenses. It is a temporary account that is closed at the end of the accounting period.
A real account is an account that records assets, liabilities, and equity. It is a permanent account that is not closed at the end of the accounting period.
A personal account is an account that records the transactions of individuals or businesses. It is a permanent account that is not closed at the end of the accounting period.
A capital account is an account that records the owner’s equity in a business. It is a permanent account that is not closed at the end of the accounting period.
Here is a table that summarizes the differences between the four types of accounts:
| Account Type | Definition | Temporary or Permanent |
| — | — | — |
| Real Account | Records assets, liabilities, and equity | Permanent |
| Personal Account | Records the transactions of individuals or businesses | Permanent |
| Capital Account | Records the owner’s equity in a business | Permanent |
| Nominal Account | Records revenues and expenses | Temporary |
I hope this helps!