The correct answer is option 'D' - Trial balance.

Explanation:
A Trial balance is a list of all the balances of accounts in a company's general ledger. It is prepared at the end of an accounting period to ensure that the debit and credit balances are matched and the books are in balance. Here is a detailed explanation:

1. Balance Sheet:
The balance sheet is a financial statement that provides a snapshot of a company's financial position at a specific point in time. It shows the assets, liabilities, and equity of the company. While it provides information about the balances of various accounts, it doesn't directly indicate whether the debit and credit balances are matched.

2. Day Book:
The day book, also known as the journal or book of original entry, is where all the financial transactions of a business are recorded in chronological order. It serves as a record of all the debits and credits, but it does not provide a consolidated view of the balances of different accounts.

3. Journal:
The journal is a book of original entry where all the financial transactions are recorded in chronological order. It includes a detailed description of each transaction, the accounts involved, and the corresponding debit and credit amounts. However, it does not directly show whether the debit and credit balances are matched.

4. Trial Balance:
A trial balance is a statement that lists all the accounts and their respective debit or credit balances. It is prepared by taking the balances from the general ledger accounts. The total of the debit balances should equal the total of the credit balances if the books are in balance. If they don't match, it indicates that there are errors in the recording of transactions, such as omissions, duplications, or incorrect postings.

In conclusion, while all the options listed (balance sheet, day book, journal) provide information about account balances, the trial balance specifically allows us to check whether the debit and credit balances are matched. It provides a summarized view of the accounts and helps in identifying errors before preparing the financial statements.