Which of the following is a nominal account?

A nominal account is an account that records all expenses, losses, incomes, and gains of a business. These accounts are temporary accounts that are closed at the end of an accounting period to determine the net profit or loss of the business. Out of the given options, the wages account is a nominal account since it records all the expenses incurred by a business on wages paid to its employees. The machinery account is a real account that records the value of fixed assets owned by a business, the drawings account is a personal account that records the withdrawals made by the owner from the business, and the debtors account is also a personal account that records the amount of money owed to the business by its customers.