Which of the following account balances remains recorded after being transferred to the Trading Account?

Explanation

The balance of the ending inventory (option D) represents the value of goods still unsold at the end of the accounting period. This amount is shown both in the Trading Account and on the Balance Sheet. In contrast, accounts such as revenue from sales (A), cost of goods bought (B), and purchase returns (C) are fully closed and do not carry forward after being transferred to the Trading Account. Therefore, ending inventory is the only account balance that does not disappear after posting.