CURRENT ACCOUNT Debits Credits Balance U.S. Merchandise Exports 500 .S. Merchandise -400 UImports Balance of Merchandise Trade U.S. Service Exports U.S. Service Imports -340 Balance on Service Trade 80 Balance on Goods and Services Income Receipts of Americans from Abroad 650 Income Receipts of Foreigners in the U.S. Net Income Receipts 35 Net Unilateral Transfers Balance on Current Account 615 CAPITAL ACCOUNT Debits Credits Balance Foreign Investment in the U.S. 900 U.S. Investment Abroad -550 Balance on Capital Account OFFICIAL RESERVE TRANSACTIONS Debits Credits Balance U.S. Official Reserve Assets Foreign Official Assets in the U.S. 500 Balance, Official Reserve Account