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When money flows out of the country, it is treated as a debit item,

When I sent money from the U.S back to Vietnam to help out my family members, this transaction result in money flows out of the U.S and is treated as a debit item When I deposit funds into a Canadian account for my niece, this is money out of the U.S hence creating a debit transaction

When I export goods from U.S to Vietnam, it creates money flow into the U.S and is treated a credited transaction When my cousin sends me money from Europe for my birthday, this transaction creates money flow in the U.S and therefore is

Give two debit and two credit item transactions like one above