El estado de cuenta muestra el retiro y la transacción.

Because the main noun is estado, and estado is masculine in Spanish, so it takes el.

In estado de cuenta, the part after de does not change the gender of the whole phrase. The gender comes from the first noun, estado.

• el estado
• el estado de cuenta

Even though cuenta is feminine, the full expression is still masculine because estado is the head noun.

Estado de cuenta is a fixed expression commonly used in Latin America for an account statement, such as a bank statement or credit card statement.

Literally, it is something like state of account, but in natural English it is usually translated as account statement or statement.

This is one of those expressions that should be learned as a chunk:

• estado de cuenta = account statement

Spanish often connects nouns with de where English might use a noun directly before another noun.

So instead of something like account statement as two nouns together, Spanish says:

• estado de cuenta

This structure is very common:

• tarjeta de crédito = credit card
• centro de salud = health center
• estado de cuenta = account statement

In many cases, English uses a noun as an adjective, but Spanish often uses de + noun instead.

Because the subject is singular: El estado de cuenta.

The verb has to agree with the subject, not with the things being shown.

• El estado de cuenta muestra... = The statement shows...
• Los estados de cuenta muestran... = The statements show...

Even though there are two objects after the verb (el retiro y la transacción), the subject is still just one thing: el estado de cuenta.

Muestra is the third-person singular present tense form of mostrar.

Conjugation:

• yo muestro
• tú muestras
• él/ella/usted muestra
• nosotros mostramos
• ellos/ellas/ustedes muestran

So here:

• El estado de cuenta muestra... means
• The statement shows...

Because the two nouns have different genders:

• el retiro = masculine
• la transacción = feminine

Since one is masculine and the other is feminine, each one needs its own article.

So:

• el retiro y la transacción

You cannot naturally combine them under a single article because the articles do not match both nouns.

In this context, retiro means a withdrawal, especially a bank withdrawal or cash withdrawal.

This is a very common banking word in Latin America.

Examples:

• hacer un retiro = to make a withdrawal
• retiro de efectivo = cash withdrawal

Outside banking, retiro can also mean retreat or retirement, depending on context, so context matters.

Yes, it is very close in meaning and is a true cognate.

In financial contexts, transacción usually means:

• transaction
• financial operation
• purchase/payment movement

So in this sentence, it refers to a financial transaction listed on the statement.

Just remember pronunciation and stress are different from English, even though the meaning is similar.

The accent mark shows that the stress falls on the last syllable:

• tran-sac-ción

Without the accent, Spanish pronunciation rules would make the stress fall elsewhere.

Words ending in n, s, or a vowel are normally stressed on the second-to-last syllable, so the written accent is needed here to show the irregular stress.

This is very common with words ending in -ción:

• transacción
• información
• operación
• dirección

A simple approximate pronunciation is:

• trahn-sahk-SYON

The stress is on the last syllable: -ción.

For many Latin American speakers:

• c before i sounds like s
• so -ción sounds like syon

Also, the rr sound is not present here; transacción has a normal r sound.

Yes. The plural is:

• los estados de cuenta

Then the verb must also become plural:

• El estado de cuenta muestra... = The statement shows...
• Los estados de cuenta muestran... = The statements show...

Notice that estado becomes plural, while cuenta usually stays singular in this fixed expression:

• estado de cuenta
• estados de cuenta

Yes, it is natural and understandable, especially in financial or banking contexts.

A native speaker might also say similar things like:

• El estado de cuenta muestra el retiro y la transacción realizada.
• En el estado de cuenta aparecen el retiro y la transacción.
• El estado de cuenta incluye el retiro y la transacción.

But your original sentence is correct and natural:

• El estado de cuenta muestra el retiro y la transacción.