Final answer:
The type of account used to record the business's capital in this scenario is the Capital account.
Step-by-step explanation:
In this scenario, the type of account used to record the business's capital is b) Capital account.
The Capital account is a general ledger account that represents the owner's equity in a business. It records the initial investments made by the owner and any additional contributions or withdrawals to and from the business.
For example, if a business owner invests $10,000 of their own money to start the business, that amount would be recorded in the Capital account as a credit entry.