The correct answer is option 'B' - Machine account.

Explanation:

When Rs. 200 is paid as wages for erecting a machine, it should be debited to the Machine account. Let's understand why:

1. Definition of wages: Wages are the payments made to laborers or workers for their services. In this case, the payment of Rs. 200 is made as wages for erecting a machine.

2. Nature of expenditure: The expenditure incurred for erecting a machine is considered as a capital expenditure. This is because the machine is a long-term asset that will be used for the business operations and will generate benefits over a period of time.

3. Treatment of capital expenditure: Capital expenditures are recorded in the books of accounts by debiting the respective asset account. In this case, the expenditure of Rs. 200 for erecting a machine should be debited to the Machine account.

4. Purpose of the Machine account: The Machine account is a nominal account that represents the cost of acquiring or erecting a machine. It is classified under the category of fixed assets and is shown on the balance sheet. By debiting the Machine account with Rs. 200, we increase the value of the machine in the books of accounts.

5. Alternatives: The other options provided - Repair account, Capital account, and Furniture account - are not relevant in this scenario. The payment of Rs. 200 is specifically related to the machine and not for repairs, capital investments, or furniture expenses.

In conclusion, when Rs. 200 is paid as wages for erecting a machine, it should be debited to the Machine account as it represents a capital expenditure related to the acquisition or erection of the machine.