If a Canadian Company Imports 10 Toyotas from Japan at $15,000

Multiple Choice

If a Canadian company imports 10 Toyotas from Japan at $15,000 each,and the Japanese company buys airline tickets on a Canadian airline with the money,how does this affect the Canadian balance of payments accounts?

A) debit: merchandise trade;credit: capital account
B) debit: capital account;credit: merchandise trade
C) debit: merchandise trade;credit: services
D) debit: services;credit: merchandise trade