Concept:Wages is treated as a direct expense when it stands alone on the trial balance.Direct expenses are recorded in the trading account.Explanation:Since only wages is shown, it is not combined with salaries.Wages, therefore, is assumed to be a direct production or trading cost.It is charged to the trading account to help determine gross profit.Salaries, by contrast, would be an indirect expense charged to the profit and loss account.Answer:B. trading account.