The trial balance will show return outwards account N60. discount allowed account N100, respectively as
Answer Details
Based on the information provided, the trial balance will show Return Outwards account N60 as a credit and Discount Allowed account N100 as a debit.
Return Outwards account is used to record the value of goods that customers have returned to the business, so it has a normal credit balance. On the other hand, Discount Allowed account is used to record the discounts given to customers for early payment, and it has a normal debit balance.
When these accounts are presented in the trial balance, they will be shown in the side opposite to their normal balance. Therefore, Return Outwards account will be shown as a credit, and Discount Allowed account will be shown as a debit.
So the answer is: N60 credit, N100 debit.