Set up the double$-$entry accounts showing the appropriate debit and credit associated with the

following transaction.

Ninecent Corporation, a U$.$S$.$ company, exports $$80$ million of soybeans to Mexico. The

Mexican importer pays for the order with a check drawn on its U$.$S$.$ bank account in Dallas,

Texas.

a$.$ A debit is recorded for a decreased export in Goods contained in the Current

Account and a credit is recorded for a decrease in Other investment liabilities

contained in the Financial Account.

b$.$ A debit is recorded for a decreased import in Goods contained in the Current

Account and a credit is recorded for a decrease in Unilateral transfer contained in

the Capital Account.

c$.$ A credit is recorded for an increased import in Services contained in the Current

Account and a debit is recorded for an increase in Other investment liabilities

contained in the Financial Account.

d$.$ A debit is recorded for an increased import in Goods contained in the Current

Account and a credit is recorded for an increase in Other investment liabilities

contained in the Financial Account.

e$.$ A credit is recorded for an increased export in Goods contained in the Current

Account and a debit is recorded for a d