Which of the following is true?

The transaction regarding an Australian consulting firm receiving AUD$5$ million

$($i$.$e$.,$ Australian $5$ million dollars$)$ for consulting services provided to a German

company is recorded as a debit unds the current account of Australia.

When the BOP $($balance of payment$)$ accounts are recorded correctly, by BOP

identity, under fixed exchange rate regime, BCA $($balance of current accounts$)=$

BRA $($Balance of official reserve accounts$).$

The transaction regarding a U$.$S$.$ citizen receiving an interest payment as a result

of his investment in a bond of a British firm issued in the United Kingdom is

recorded as a credit under the capital and financial account of U$.$S$..$

The transaction regarding a U$.$S$.$ citizen receiving an interest payment as a

result of his investment in a bond of a British firm issued in the United Kingdom

is recorded as a credit under the current account of U$.$S$..$