A Japanese Company Builds a Factory in Mexico

A Japanese company builds a factory in Mexico. How do the Japanese funds that are spent on this factory show up in Japan's and Mexico's balance of payments?

A) as an inflow in Mexico's capital account and an outflow in Japan's capital account
B) as an outflow in Mexico's capital account and an inflow in Japan's capital account
C) as an inflow in Mexico's current account and an outflow in Japan's current account
D) as an outflow in Mexico's current account and an inflow in Japan's current account