If Canada Donates Footballs to Japan,how Is the Transaction Recorded

Multiple Choice

If Canada donates footballs to Japan,how is the transaction recorded on the Canadian balance of payments accounts?

A) debit: merchandise trade;credit: capital account
B) debit: capital account;credit: merchandise trade
C) debit: net unilateral transfers;credit: merchandise trade
D) debit: merchandise trade;credit: net unilateral transfers