Indicate how each of the following international transactions is entered into the U.S. BOP with double entry bookkeeping. If there is a capital inflow/outflow entry, explain why.
A U.S. citizen sends $100 worth of gifts to his friend who is in Frankfurt.
A U.S. investor receives $200 dividend from a German corporation and deposits it in a local bank.
An American company imports $500 worth of goods from Japan and pays in yen.