If the United States Donates Footballs to Japan,how Is the Transaction

Multiple Choice

If the United States donates footballs to Japan,how is the transaction recorded on the U.S.balance of payments accounts?

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