Indicate for each of the following transactions how it enters the U. S. balance of payments account - a debit or a credit item and in which sub account?

1. a) A German based pension fund buys U.S. government 30-year bonds for its investment portfolio

(b) Scandinavian Airlines System (SAS) buys jet fuel at Newark Airport for its flight to Copenhagen

(c) Hong Kong students pay tuition to the University of California, Berkeley

(d) The U.S. Air Force buys food in South Korea to supply its aircrews

(e) A Japanese auto company pays the salaries of its executives working for its U.S. subsidiaries

(f) A U.S. tourist pays for a restaurant meal in Bangkok