A credit entry in Canada's balance$-$of$-$payments accounts

A$)$ can be recorded only by the central bank in the official financing accounts.

B$)$ typically gives rise to the acquisition of foreign exchange on current$-$account transactio and the loss of foreign exchange on capital$-$account transactions.

C$)$ is any transaction that involves a receipt from other nations.

$($D$)$ is any transaction that involves a payment to other nations.