An accountant initially records adjusting entries in an

The correct answer is B. Cold War tensions over Berlin were at their height.

Explanation:

The "Ich bin ein Berliner" that means "I am a Berliner" was one of the most important speeches during the Cold War that involved the United Staes and the Soviet Union. This speech was delivered by President Kennedy in 1963 due to the situation in Germany during the war as a wall had been built to divide Germany into West Germany (supported by the U.S.) and East Germany (supported by the Soviet Union).

n this way, during this speech Kennedy focused on showing the support of the U.S. to West Germany especially because during this time the tension was high between the two sides involved due to the construction of the Berlin Wall in 1961. Thus, Kennedy delivered this speech at a time Cold War tensions over Berlin were at their height.