The correct option is
C amount due to or due from other persons, organization
There are mainly three types of account: Real, Personal and Nominal accounts. Personal accounts are classified into three subcategories: Artificial, Natural and Representative.
Personal accounts are related to individuals, firms, companies, etc. A few examples of personal accounts include debtors, creditors, outstanding/prepaid accounts, banks, accounts of credit customers, accounts of good suppliers, capital, drawings, etc. Natural personal accounts is the simplest to understand out of all and includes God's creations who have ability to deal, who, in most cases, are people. Artificial personal accounts are created artificially by law, such as corporate bodies and institutions. Representative personal accounts represent a certain person or a group directly or indirectly. The balance of personal account shows amount due to or due from other persons, organizations.