Classify the following transactions (current account transaction, financial account transaction, the sign of entry (plus or minus/ debit or credit). Choose one country of reference.

a) (5pts). Wall Mart issues a corporate bond in the UK

b) (5pts). A German tourist rents a car in Iceland

c) (5pts). A U.S. worker in Canada wires money back to his family in the U.S.

d) (5pts). A French company builds a plant in South Africa

e) (5pts). Toyota exports cars to Spain.