Sample Code:

@isTest()
public class TestUtils {
    
    private static testmethod  void CreateAccount(){
        //Get Account Record Type Id
        Id accountRecordTypeId = Schema.SObjectType.Account.getRecordTypeInfosByName().get('DeveloperNameOfRecordType').getRecordTypeId();
        
        //Create Account
        Account acc = new Account();
        acc.Name ='Test Account';
        acc.Industry = 'Retail';
        acc.AccountNumber = '123456';
        acc.RecordTypeId = accountRecordTypeId;
        Insert acc;
    }
}