The double$-$entry principle in the balance$-$of$-$payments

How will the following transactions affect the U$.$S$.$ balance$-$of$-$payments?

For each transaction in the following table, indicate in which U$.$S$.$ account it appears as a credit and in which account it appears as a debit.

Transaction

Account with Credit Account with Debit

Miguel, a U$.$S$.$ resident, buys an HDTV set for $$2,500$ and sends it to Mexico as a gift to

his parents.

Arielle, a French tourist, stays at a hotel in San Francisco and pays $$400$ for it with her

debit card issued by a French bank.

Xavier, a U$.$S$.$ resident, receives $500,000$ in dividend payments on shares that he holds in

a Japanese company, which are deposited in his account in a Japanese bank.