Concept:Trial balance credit column records incomes, gains, and liabilities.
Explanation:Returns outwards means goods returned to suppliers, also called purchases returns.
It reduces purchases, so it is treated as income or a reduction in expense.
Therefore, returns outwards appears on the credit side of the trial balance.
Returns inwards, carriage outwards, and carriage inwards are all expenses, so they appear on the debit side.
Answer:A. returns outwards