By the Rules of Double-Entry Accounting Applied to International Transactions

By the rules of double-entry accounting applied to international transactions, which of the following statements is NOT true?

A) Every transfer of goods internationally must be paid for by an opposite transfer of goods, services, or unilateral transfers, or a transfer of assets.
B) Every debit transaction must be offset somewhere in the accounts by an equal credit transaction.
C) Deficits in any accounts are matched exactly by surpluses in an account at a parallel level.
D) Every debit transaction must be offset by a transfer of assets.