Nominal accounts are accounts that are used to record expenses, losses, gains, and revenues. They are temporary accounts that are closed at the end of an accounting period.
Out of the given options, the accounts that are nominal accounts are (iii) Wages account and (iv) Rent account.
Wages account is used to record the wages and salaries paid to the employees of a company. It is a type of expense, which is a type of nominal account.
Rent account is used to record the rent paid by a company for the use of a property. Rent is also an expense, which is a type of nominal account.
On the other hand, (i) Fixtures account and (ii) Machinery account are not nominal accounts. They are asset accounts, which are permanent accounts and are not closed at the end of an accounting period.
Fixtures account is used to record the cost of fixtures (e.g. light fixtures, shelving, etc.) that are permanently attached to a building.
Machinery account is used to record the cost of machinery and equipment used in a business.
Therefore, the correct answer is (iii) Wages account and (iv) Rent account.