Which of the Following Is True

Which of the following is true?

A) Items that supply the nation's currency to the foreign exchange market are recorded as credits in the nation's balance of payments accounts.
B) Items that create a demand for the nation's currency in the foreign exchange market are recorded as debits in the nation's balance of payments accounts.
C) The purchase of a BMW from a German automaker by a U.S. college professor would be recorded as a debit in the U.S. balance of payments accounts.
D) Both a. and b. are correct.