Which of the Following Would Appear as a Debit Item

Which of the following would appear as a debit item in the trade account of the Canadian balance of payments?

A) dividends payable to Canadians on Canadian-owned assets located in Australia
B) sales of Canadian steel to European importers
C) Canadian purchases of Colombian coffee
D) purchases by a Japanese pension fund of CN Rail shares
E) purchases by General Motors of Canadian-made auto parts