Using the double-entry accounting system, show how the following transactions will generate credits and debits in the Australian Balance of Payments (BOP) accounts. Please specify clearly which category (and sub-category) within the BoP accounts each credit or debit will appear. For example, a debit can appear in the Current Account, sub- category Goods. (i) A citizen of Hong Kong undertakes a holiday in Australia and has dinner at a restaurant in Sydney. He pays for the meal using his credit card issued by a bank in Hong Kong. (ii) An Australian citizen purchases a camera from a department store in Tokyo during his holiday trip in Japan, paying by using his credit card issued by ANZ bank in Australia. (iii) An Australian company pays dividend income to a foreign investor by depositing money to the foreign investor's account with a local bank in Australia. Part (b) The following information is available: S(CAD/USD)=1.4500-1.4550 S(USD/SGD) 0.7000-0.7025 Find the cross exchange rate between the Canadian dollar (CAD) and the Singapore dollar (SGD). Briefly outline the steps required to find the answer.