The following tables show a hypothetical balance of payments statement for the United States. (Note: All values are in billions of dollars.) Complete the tables by filling in the missing cells. (Hint: Use the negative sign for all debits, and assume that the total balance of payments equals zero.) Balance of Payments CURRENT ACCOUNT Debits Credits Balance U.S. Merchandise Exports 300 .S. Merchandise -240 UImports Balance of Merchandise Trade U.S. Service Exports U.S. Service Imports Balance on Service Trade Balance on Goods and Services Income Receipts of Americans from Abroad Income Receipts of Foreigners in the U.S. Net Income Receipts Net Unilateral Transfers Balance on Current Account -204 CAPITAL ACCOUNT Debits Credits Balance Foreign Investment in the U.S. 540 U.S. Investment Abroad -330 Balance on Capital Account 390 OFFICIAL RESERVE TRANSACTIONS Debits Credits Balance U.S. Official Reserve Assets Foreign Official Assets in the U.S. 300 Balance, Official Reserve Account According to the data presented in the preceding tables, there is a merchandise trade 48 21 -369 of billion.