Correct Answer: You must account for every penny.

Solution : The correct choice is the second option.

Explanation:
Active voice is a grammatical construction in which the subject of a sentence performs the action expressed by the verb. In sentences written in active voice, the doer of the action is the subject, and the recipient of the action is the object.

• Subject (doer of the action): You
• Object (receiver of the action): every penny
• Place the subject at the beginning of the sentence.
• "Must account" replaces "must be accounted for."

The structural form of the active voice is: Subject (You) + must + Verb (account) + Object (every penny)

Therefore, the correct active form would be: You must account for every penny.