Journal entries recorded at the end of each accounting period to prepare the revenue, expense, and withdrawals accounts for the upcoming period and to update the owner's capital account for the events of the period just finished are referred to as:
【单选题】Extraneous risks are the risks out of marine peril, including ______ and s pecial extraneous risk . A. fortuitous accidents B.g eneral extraneous risks C. war D. failure of delivery