<select>
  <?php
    foreach ($select as $option):
  ?>
    <option
      value="<?php echo $option['id']; ?>"
      <?php echo $account['option'] == $option['id'] ? 'selected' : ''; ?> >
      <?php echo $option['title']; ?>
    </option>
  <?php
    endforeach;
  ?>
</select>