% ROWTYPE is to be used whenever query returns an entire row of a table or view.
TYPE rec RECORD is to be used whenever query returns columns of different table or views and variables.
E.g. TYPE r_emp is RECORD (eno emp.empno% type,ename emp ename %type );
e_rec emp% ROWTYPE
cursor c1 is select empno,deptno from emp;
e_rec c1 %ROWTYPE.
% ROWTYPE is to be used whenever query returns an entire row of a table or view.
TYPE rec RECORD is to be used whenever query returns columns of different table or views and variables.
E.g. TYPE r_emp is RECORD (eno emp.empno% type,ename emp ename %type );
e_rec emp% ROWTYPE
cursor c1 is select empno,deptno from emp;
e_rec c1 %ROWTYPE.
ANSWER IS IN ATTACHMENT: