​Progressive Insurance's 'Tripsense' monitors driving patterns of the people who purchase the related insurance policy.This lowers insurance costs because

A) ​only more reckless drivers will accept the device
B) drivers will want to drive more carefully knowing they are being monitored
C) drivers will believe they can now drive more recklessly
D) ​it does not affect care in driving

Revenues and expenses denominated in a foreign currency, if assumed to be earned or incurred evenly during the financial period, and translated using the:

A) exchange rate at the beginning of the financial period.
B) exchange rate at the end of the financial period.
C) average exchange rate for the financial period.
D) exchange rate at the transaction date.