Which of the following is an example of Personal Accounts?

Debtors is an example of Personal Accounts. Personal Accounts are one of the three types of accounts used in accounting, alongside Real Accounts and Nominal Accounts. Personal Accounts are used to record transactions related to individuals, firms, or organizations with whom the business has a financial relationship. Debtors are individuals or entities who owe money to the business for goods or services that have been provided to them on credit. Thus, the debtor's account is a personal account because it represents a financial relationship between the business and an individual or entity. The other options, such as stock, fixture, equipment, and rent, are examples of Real Accounts or Nominal Accounts, which are used to record transactions related to assets, expenses, income, and liabilities of the business.