Explanation:
A trial balance is a statement that lists all the balances of the accounts in the general ledger. It is prepared to check the accuracy of the accounting records and ensure that the debits and credits are equal.

A Trial Balance contains the balances of all accounts, including Personal, Real, and Nominal accounts. Let's understand what these accounts represent:

1. Personal Accounts:
Personal accounts represent individuals, entities, or organizations with whom a business has financial transactions. These accounts are divided into two categories:
- Natural persons: These include accounts of individuals like customers, suppliers, employees, etc.
- Artificial persons: These include accounts of legal entities like companies, banks, government organizations, etc.

2. Real Accounts:
Real accounts represent assets, liabilities, and capital. These accounts are not temporary and continue to exist throughout the life of a business. Real accounts are classified into three categories:
- Assets: These include accounts like cash, accounts receivable, inventory, buildings, etc.
- Liabilities: These include accounts like accounts payable, loans, mortgages, etc.
- Capital: This includes the owner's equity or the shareholders' equity in the case of a company.

3. Nominal Accounts:
Nominal accounts represent revenues, expenses, gains, and losses. These accounts are temporary and are closed at the end of an accounting period. Nominal accounts are classified into two categories:
- Revenues: These include accounts like sales revenue, service revenue, interest income, etc.
- Expenses: These include accounts like salaries expense, rent expense, advertising expense, etc.

Conclusion:
Since a trial balance is prepared to ensure the accuracy of the accounting records, it includes the balances of all accounts, namely Personal, Real, and Nominal accounts. Therefore, the correct answer is option 'D' - All accounts.