NiRajCom is a company based in India. It manufactures mobile phones. NiRajCom invests AUD300,000 to build and own a mobile-phone factory on Manly Beach, Australia. It also invest AUD200,000 to build and own a mobile-phone retail shop on The Corso, in Manly. In Australia's BOP, this would berecorded in the _____ as a _____.

a.

Trade balance (under services); $200,000 debit

b.

Capital account; $500,000 debit

c.

Financial account; AUD500,000 credit

d.

Secondary income balance (under current account); AUD300,000 credit