Final answer:
Option (b), Salary Payable is a permanent (or real) account as it is found on the balance sheet and carries its balance over to the next fiscal year.
Step-by-step explanation:
Among the accounts listed, Salary Payable is a permanent (or real) account. Permanent accounts are those found on the balance sheet and represent the actual value of a company's assets, liabilities, and equity. These accounts carry their balances over to the next fiscal year.
Temporary accounts, such as Sales Revenue, Rent Expense, and Dividends, are zeroed out at the end of the accounting period and their balances are transferred to permanent equity accounts.
Permanent accounts are crucial for providing a snapshot of the financial health of a company over time, and Salary Payable represents an obligation that the company has not yet fulfilled, which will carry over into the new accounting period.