Concept:Trial balance contains only ledger balances recorded from the books of accounts during the period.Explanation:Opening stock appears as a debit balance in the trial balance.Capital appears as a credit balance in the trial balance.Rent paid appears as a debit balance in the trial balance.Closing stock is valued at the end of the period and is not posted to a ledger account through journal entries.Including closing stock in the trial balance would duplicate the effect of purchases already recorded.Answer:B. Closing stock