Final answer:
The account that does not appear on the balance sheet is Operating Expenses.
Step-by-step explanation:
The account that does not appear on the balance sheet is D) Operating Expenses.
The balance sheet is a financial statement that shows a company's assets, liabilities, and shareholders' equity at a specific point in time.
It does not include information about the company's operating expenses, which are expenses incurred in the day-to-day operations of the business.
Examples of operating expenses include salaries and wages, rent, utilities, and advertising costs. These expenses are typically reported on the income statement, not on the balance sheet.