Confused on the wording of the questions 13 and 14

3.) In the US BOP accounts, a decrease in a real estate loan made by US commercial bank to companies located Mexico, should be treated as: a credit to capital account B. a debit to capital account C. a credit to service account D. a debit to official reserve account 14) A dividend payment received by Exxon from its stock holders in UK should be recorded in the US Balance of account as a: A. debit to current account B. credit to current C. debit to capital account D, credit to capital account