Final answer:
In a trial balance, a Bank overdraft would be an example of a credit balance, as it represents a liability of the company to the bank.
Step-by-step explanation:
The question asks for an understanding of which item would typically show a credit balance in a trial balance. A trial balance includes a list of all ledger accounts and their debit or credit balances. Among the options provided, Bank overdraft would conventionally have a credit balance because it represents an amount that the company owes to the bank,
meaning it is a liability. Other options such as Drawings, Purchases, and Delivery Outwards are typically debit balances.
Drawings account for the owner's withdrawals for personal use, Purchases account for the buying of goods, and Delivery Outwards (or Carriage Outwards) pertains to the cost of delivering goods to customers, all of which are expenses or reductions in equity, and therefore record as debits.