Is an expense entered in the trading account or profit and loss account or balance sheet?

What do you think? The trading account deals with slaes and the direct cost of sales such as goods purchased for sale. The profit and loss account deals with the other expenses of doing business measured against the Gross profit. So you ask yourself in what circumstance would a bank charge be shown in the trading account, perhaps if it is the merchant fee for negotiating a credit card transaction and the other question you might ask is it material. If all sales were credit card transactions the fee might be, but if not then into the profit and loss account