i. This statement is True.
The loan is taken from a person or bank and they are persons either natural or person or artificial persons.
ii. This statement is True.
All properties/assets come under real accounts. Goodwill is an intangible asset so goodwill is a Real account.
iii. This statement is False.
Trade discount is a noncash transaction it is not recorded in the books of account so it doesn’t fall under any account.
iv. This statement is False.
Personal transactions of proprietors are not recorded in the books of account of business. Only business transactions are recorded in the books of account of business as businesses have a separate entity.