You have just met with the director of marketing for a small manufacturing company. She has just received an order from a retailer in India and would like to figure out how to ship to the buyer without entailing any risk in terms of getting paid for the order. Explain to her what the most common form of export arrangement is best in terms of minimization of risk for the buyer and the seller. An outline of the different steps in the transaction will get you maximum points! (This involves two banks, the exporter and the importer and a number of different documents.)