Concept:The debit side of a trial balance contains all assets, expenses, and drawings.Explanation:Discount allowed is an expense for the business.Expenses are recorded on the debit side of the trial balance.Provision for doubtful debts appears on the credit side.Discount received and returns outwards are also entered on the credit side of the trial balance.Therefore, the item found on the debit side is discount allowed.Answer:B. discount allowed