Which of the following are correct statements regarding the balance of payments?

(A) The balance of payments accounts track the flow of goods, services, and capital between a country and the rest of the world.

(B) A surplus in the current account implies that the country is importing more than it is exporting.

(C) The capital account records transactions involving financial assets.

(D) An exchange rate is the price of one currency in terms of another currency.

(E) A country’s balance of payments is always balanced by definition.

Choose the correct answer from the options given below: