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 Miguel, a U.S. resident, buys an HDTV set for $2,500 and sends it to Mexico as a gift to his parents. A foreign owner of Microsoft (U.S. company) shares receives $8,000 in dividend payments, which are paid into a New York bank. 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