For each transaction in the following table, indicate in which U.S. account it appears as a credit and in which account it appears as a debit.
Account with Account with
Transaction Credit Debit

Miguel, a U.S. resident, buys an HDTV set for $2,500
and sends it to Mexico as a gift to his parents.
Arielle, a French tourist, stays at a hotel in San
Francisco and pays $400 for it with her debit card issued
by a French bank.
The United States forgives $100 million of debt owed by
the government of Mexico.