The accurate statement regarding the students' work is:
Lina’s solution is correct because it expresses 126 as a product of prime factors.
Lina correctly factorized 126 into its prime factors: \(126 = 2 \times 3^2 \times 7\), while Josh's solution is incorrect because he ended with \(9\) (which is not a prime factor) instead of breaking it down further into \(3 \times 3\). Thus, only Lina's prime factorization correctly represents the factors of 126.