For each transaction in the following table, indicate in which U.S. account it appears as a credit and in which account it appears as a debit. Transaction Account with Credit Account with Debit Miguel, a U.S. resident, buys an HDTV set for $2,500 and sends it to Mexico as a gift to his parents. Financial Current Arielle, a French tourist, stays at a hotel in San Francisco and pays $400 for it with her debit card issued by a French bank. Current Financial Xavier, a U.S. resident, receives 500,000 in dividend payments on shares that he holds in a Japanese company, which are deposited in his account in a Japanese bank