Q.Salaries appearing in the trial balance is shown on the :

Salaries are an indirect expense, so they appear on the debit side of the Profit and Loss account — option (d).

How expenses are placed in final accounts:

• Direct expenses (wages, carriage inward, factory power) relate to production/purchase and go to the debit side of the Trading account.
• Indirect expenses (salaries, rent, office expenses, advertising) relate to administration, selling and general running of the business and go to the debit side of the Profit and Loss account. …