Which of the following is a real account item?

Real accounts are accounts that represent assets, liabilities, or equity, and they are accounts that have a tangible existence. Out of the options given, the real account item is "fixtures." Fixtures are physical assets, such as furniture, equipment, and other similar items that are used to carry out business operations. They have a tangible existence and can be seen and touched. Goodwill is an intangible asset and therefore not a real account item. Debtors are also not considered as real account items, as they represent money that is owed to the business and not a tangible asset. Interest is not a real account item either, as it is a revenue or expense account that represents the cost of borrowing or the income earned on investments.