Which of the following capital transaction items is entered as a debit in the U.S. balance of payments?

A、A U.S. resident transfers $100 from his account at Credit Suisse in Basel (Switzerland) to his account at a San Francisco branch of Wells Fargo Bank.;
B、A French resident transfers $100 from his account at Wells Fargo Bank in San Francisco to his Credit Suisse account in Basel.;
C、A U.S. resident sells his IBM stock to a French resident.;
D、A U.S. resident sells his Credit Suisse stock to a French resident.