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. Gabrielle, an American tourist, stays at a Japanese hotel and pays $500 for it with her credit card issued by an American firm. 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. A U.S. computer manufacturer purchases hard drives from a South Korean company, paying the funds from its bank account in South Korea