Concept:A trial balance lists only the ledger account balances that exist at a given date.Explanation:Opening stock is the stock carried forward from the previous year.It is an existing asset balance, so it appears on the debit side of the trial balance.Closing stock is usually given as an adjustment after the trial balance is prepared.Accrued expenses and depreciation for the year are also year-end adjustments, not ledger balances already recorded.Therefore, among the options, only opening stock is recorded in the trial balance.Answer:Option A: opening stock.