If only wages is shown on the trial balance, it should be charged to the
A
profit and loss account
B
trading account
C
balance sheet
Dwages account
Answer is A
It is dafe to assume (ubless otherwise told) that wages should be charged in the trading account only if shown separately on the trial balance from salaries.
The wage is a direct trading expense to be included in the trading account while salary is an Indirect/overhead expense to be included in the P & L account