The correct answer is C. Spreadsheet.
A spreadsheet is a computer application that allows users to organize, analyze, and present data in a tabular format. Spreadsheets are often used to track financial information, such as income and expenses. They can also be used to create budgets, track inventory, and analyze data.
Word processing software is used to create and edit documents. It allows users to type, format, and print text. Word processing software can also be used to create tables, charts, and images.
Electronic publishing software is used to create and publish electronic documents, such as e-books and online magazines. It allows users to create documents that can be viewed on a computer or mobile device.
Web authoring software is used to create and publish websites. It allows users to create web pages that can be viewed on the internet.
None of these options are specifically designed for tracking billing accounts. Spreadsheets are the most common type of software used for this purpose.