Despite what Narhay says in post #2, I would trust Sutherland's on the headset info:

The way to tell a "Super Record" headset from a "Record" is that the SR has aluminum upper screwed race and lower pressed race (with steel inserts for bearing races) and locknut. Record has chromed steel. Bearing size (which should be figured out and correct) aside, when filling headset races, I always add balls carefully pushing them into reasonable position, until I get to the point where no more will fit. Then I remove one. Better one too few than one too many. With 5/32" balls, I find the resulting number is usually 25 for most vintage headsets.
Bearings for BB are as John D Thompson says above in post #10, and the BB is
only SR
if it has a titanium spindle.
Try to find a Sutherland's Manual, either electronic or actual, online somewhere. It's an invaluable resource. I use the 6th edition in preference to the 4th.