Record a journal entry for each of the following transactions:

A) A U.S.-based MNC invests $800 million in a factory located in South Africa and finances the project by issuing bonds in Germany.

B) A Mexican company sells $5 million worth of goods to an Arizona company and deposits the check in a bank in Scottsdale.

C) The Bank of Denmark purchases 1.3 billion dollars in the foreign exchange market to hold down the value of the krone and uses these dollars to buy U.S. Treasury bonds.

D) A U.S.-based MNC pays $9 million in dividends to foreign residents. Those residents decide to hold the dividends in bank deposits in New York.

E) A U.S. car manufacturer exports $110 million of cars to the Philippines and receives payment in the form of a check drawn on a U.S. bank.