How would each item be counted in the US balance of payments? Give sign, category (e.g. export, FDI, income flow, etc.) and account (CA, FA or OR).

	Debit/Credit	Category	Account
Walmarts, a US retailer, buys cut flowers from Chile
Goldman Sachs, a US investment firm, earns $10m on its operations in London and sends the money back to NY.
The US government gives $5m to the South African government to build health clinics
Tata, an Indian firm, builds a new facility in California
Aetna insurance company, an American firm, buys stock in Japanese corporations