With regard to the capital account

• A. the capital account balance measures the difference between U.S. sales of assets to foreigners and U.S. purchases of foreign assets.
• B. U.S. sales (or exports) of assets are recorded as credits, as they result in capital inflow.
• C. U.S. purchases (imports) of foreign assets are recorded as debits, as they lead to capital outflow.
• D. all of the above