The correct answer is C. Real Account.
A stock account is a real account because it records the assets of a company. Real accounts are permanent accounts that are not closed at the end of the accounting period. They are used to track the changes in the value of assets over time.
A personal account is an account that records the transactions between a company and its customers or suppliers. Personal accounts are temporary accounts that are closed at the end of the accounting period. They are used to track the amount of money that is owed to or by the company.
A nominal account is an account that records the expenses and revenues of a company. Nominal accounts are temporary accounts that are closed at the end of the accounting period. They are used to calculate the net income or loss of the company.
A statement is a document that summarizes the financial information of a company. Statements are prepared at the end of the accounting period and are used to communicate the financial performance of the company to its stakeholders.