The correct answer is: A. Outstanding wages
Wages and salaries are expenses that are incurred by a company in order to compensate its employees for their work. These expenses are typically recorded in the trading account, which is a sub-account of the profit and loss account.
Outstanding wages are wages that have been earned by employees but have not yet been paid. These wages are recorded as a liability in the balance sheet. When the wages are paid, the liability is reduced and the cash account is increased.
Advance payment of wages is a situation where a company pays its employees in advance for work that they have not yet completed. This is typically done in order to attract and retain employees. Advance payment of wages is recorded as an asset in the balance sheet. When the employees complete the work, the asset is reduced and the expense account is increased.
Therefore, the only item of trial balance that will be debited in trading account is outstanding wages.