Final answer:
The stockholders' equity accounts data for Novak Corp pertains to the last day of the fiscal year, typically December 31 (assuming a calendar-year fiscal year), making B) December 31, 20XX the correct date.
Step-by-step explanation:
The stockholders' equity accounts data for Novak Corp would pertain to the last day of the company's fiscal year.
In general, financial statements, including the balance sheet which contains the stockholders' equity section, are dated as of the last day of the fiscal year to provide a snapshot of the company's financial position at that point in time.
Therefore, the correct answer is B) December 31, 20XX, assuming that the company's fiscal year coincides with the calendar year, which is the norm for many companies.