Concept:The trading account shows direct costs and revenues from the buying and selling of goods.
Explanation:Sales, opening stock, and carriage inward all relate directly to the goods being traded.
Therefore, these items are entered in the trading account.
Carriage outward is the cost of delivering finished goods to customers.
It is a selling and distribution expense, not a direct trading cost.
So carriage outward is shown in the profit and loss account, not the trading account.
Answer:C. carriage outward.