The correct answer is A. Outstanding wages.
A current liability is a debt or obligation that a company expects to pay within one year. Outstanding wages are wages that have been earned by employees but have not yet been paid. They are considered a current liability because the company is obligated to pay them within a short period of time.
Machine preference shares are a type of share that gives the holder a preference over other shareholders in the event of a liquidation. They are not considered a current liability because they do not have to be paid within one year.
Provision for depreciation on the machine is an estimate of the amount of depreciation that will be charged to the company’s income statement in the current year. It is not considered a current liability because it is not a debt or obligation.
Share profit is the amount of profit that is distributed to shareholders. It is not considered a current liability because it is not a debt or obligation.
In conclusion, the correct answer is A. Outstanding wages.