The following asks you construct the Balance of Payments from the point of view of BRAZIL, not the U.S. In the first column, indicate the account (CA, FA, KA). Then put the values in either the Credit or Debit column. If nothing belongs in a certain cell, put zero (that is, 0 ) in that cell. 1) A coffee salesman exports 222 Brazilian Reals and receives 222 Reals in his bank account in the U.S. 2) A dealer in farm vehicles imports 161 Reals worth of tractors from the U.S., paying for it with 161 Reals from his U.S. bank account. 3) The U.S. gives 120 worth of free wheat to Brazil. 4) A Brazilian company sells a bond worth 111 Reals to an investor in the U.S., receiving 111 Reals in its bank account in the U.S. 5) A Brazilian investor receives 50 Reals as dividends from her ownership of shares in a U.S. company