Concept:In a Trial Balance, assets and expenses appear on the debit side, while liabilities, capital, and income appear on the credit side.
Explanation:Purchases are an expense incurred to acquire goods for resale.
Expenses always have a debit balance.
Therefore, purchases is recorded on the debit side of the Trial Balance.
Bank overdraft, returns outwards, and capital all have credit balances, so they are not debit items.
Answer:C. purchases