161. Which of the following sets of expense are the direct expense of business?

Wages, Carriage Inward, Octroi
Postage, Wages, Carriage Inward
Purchases, Wages, Coal Expenses
Both ‘a’ and ‘c’
✅ The correct answer is D.
Wages, Carriage Inward, Octroi and Purchases, Wages, Coal Expenses sets of expense are the direct expense of business.

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