Which One of the Following Transactions Would Appear as a Debit

Multiple Choice

Which one of the following transactions would appear as a debit in the current account of the Canadian balance of payments?

A) The Arabian Capital Investment Corporation makes a loan to a Canadian firm.
B) A Canadian subsidiary exports raw materials to its Dutch parent company.
C) Canadians receive dividends on U.S.investment in Latin America.
D) Canadian tourists in France purchase cases of wine.
E) The Bank of Canada purchases euros to hold in its official reserves.