Classify the following transactions into a sub-component of the Current Account or Capital and Financial Accounts of two countries involved:

k. A food chain in Puerto Rico imports wine from Chile.

l. A resident of the United States buys a euro-denominated bond from a company established in Germany.

m. Colombian parents pay for their daughter's university studies at a university in the United States.

n. The English army buys food for its troops in South Asia from local (Asian) vendors.

o. A French tourist from the provinces pays for a hotel in Paris with his "American Express" card.

p. A group of Russian investors buy six buildings located in the Dominican Republic for the purpose of installing textile factories.