Which of the following is not a balance sheet item?

Dividend received is not a balance sheet item. A balance sheet is a financial statement that shows a company's financial position at a particular point in time. It includes assets, liabilities, and equity. The purpose of the balance sheet is to provide information about the company's financial health, including what it owns (assets), what it owes (liabilities), and the amount invested by the owners (equity). Out of the options given, provision for discount, outstanding wages, prepaid rent, and proposed dividend are all balance sheet items. These are items that are reported on the balance sheet because they represent either an asset or a liability of the company. However, dividend received is not a balance sheet item. Dividend received represents the amount of money that a company has received from its investments in other companies. This is reported in the income statement, which shows a company's revenue, expenses, and net income or loss for a given period. Dividend received is not an asset or a liability of the company, so it is not reported on the balance sheet.