The correct answer is option (1) B and E only

Flows are defined over a period of time:

Flows represent quantities of something (e.g., money, goods, or data) that occur over a specific period of time. For example, the amount of money earned in a month, the number of products produced in a day, or the volume of water flowing in a river in a year. Flows have a time dimension and are measured over a defined time interval.

Stocks are defined at a particular point of time:

 Stocks represent the quantity of something at a specific moment in time. For example, the amount of money in a bank account or the number of cars in a car dealership's inventory are examples of stocks.