郭靖和杨康是金庸先生脍炙人口的小说《射雕英雄传》中的两个人物，请你分析它们的名字中“靖”“康”与哪一历史事件有直接[ ]

A．西夏建立    

B．澶渊之盟      

C．金灭北宋    

D．元朝建立

As the initial step in converting business transactions into financial information, which of the following is useful obtaining detailed information regarding a particular transaction

A. Trial balance.
B. General ledger.
C. Journal entry.