Evaluate each of the transactions on the U.S. balance of payments and decide if it is debit or credit, and under which account

Transaction	debt / credit and Account
1-Harley-Davidson USA purchases $1 million in production machinery from a Japanese company	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
2-Andr Prenoor, U.S. entrepreneur, invests $1 million to build a theme park in Malaysia.	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
3-A U.S. company sells $1 million worth of shoes to the Korean Army.	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
4-BMW in Germany pays $1 million to a U.S. shipper for transporting cars from Germany to the United States.	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
5-American investors buy $ 1 million buildings in Italy	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
6-Each month, Sara Grent, who recently arrived in the United States, sends half her paycheck to her sister in Poland.	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
7-Bank of America pays $1 million in interest to French depositors.	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
8-Santiago Ramos from Spain buys a shopping center in Florida.	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
9-A Brazilian investor buys 1 million U.S. Treasury bonds	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
10-U.S. tourists spend $1 million in Mexico	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
11-The U.S government transfers $1 million to Canada due to earth quick	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)
12-British Airways purchases $1 million flats in U.S	Not included 1 million debt : current account (net transfer)1 million Credit :financial account (portfolio investment)debt : current account (net Transfers))1 million debt : current account (Services)1 million debt :financial account (foreign direct investment)1 million credit : current account (Services)1 million debt :financial account (portfolio investment)1 million credit : Capital account 1 million credit : current account (goods)1 million debt : current account (goods)1 million debt : current account (net income))1 million debt : Capital account Credit :financial account (foreign direct investment)1 million credit : current account (net transfer)