Final answer:
The account that appears on an income statement from the options given is Rent Expense, as it reflects the day-to-day costs of operating a business and is used to calculate net income.
Step-by-step explanation:
The account that will appear on an income statement from the provided options is c. Rent Expense. The income statement includes all revenue and expenses for a company over a specified period, which are used to calculate the net income. Dividends (a) are a distribution of profits to shareholders and are not considered an expense, thus, they do not appear on the income statement. Instead, they are recorded in the retained earnings statement. Similarly, Notes Payable (b) is a liability and is found on the balance sheet. Cash (d) is an asset and also appears on the balance sheet. Only expenses, such as Rent Expense, along with revenues, are recorded on the income statement. Expenses like rent are necessary for the day-to-day functioning of a business and thus are deducted from revenue to arrive at the net income.