The correct option is A Revenue A/c
Revenues are the amounts that a company earns when selling goods or providing services to its customers. the revenue account is an equity account with a credit balance.Policyholder surplus are assets of a policyholder-owned insurance company (also called a mutual insurance company) minus its liabilities.It gives an insurance company another source of funds, in addition to its reserves and reinsurance, if it needs to pay a higher than expected amount of claims