The correct answer is D. Cash account.
A real account is an account that represents a company’s assets, liabilities, or equity. A real account is permanent, meaning that it is not closed at the end of an accounting period.
A rent expenses account is a nominal account, which is an account that represents expenses incurred during an accounting period. Nominal accounts are temporary, meaning that they are closed at the end of an accounting period.
A rent income account is a nominal account, which is an account that represents revenue earned during an accounting period. Nominal accounts are temporary, meaning that they are closed at the end of an accounting period.
An insurance expenses account is a nominal account, which is an account that represents expenses incurred during an accounting period. Nominal accounts are temporary, meaning that they are closed at the end of an accounting period.
A cash account is a real account, which is an account that represents a company’s assets. Real accounts are permanent, meaning that they are not closed at the end of an accounting period.