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) Walmart issues a corporate bond in the UK

b) A German tourist rents a car in Iceland

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

d) A French company builds a plant in South Africa

e) Toyota exports cars to Spain.