Classify the following transactions and enter them into the U.S. balance of payments:
a. An American tourist travels to Frankfurt and spends $1,000 on hotel, bratwurst, and beer. He pays with a check drawn on a Tulsa, Oklahoma, bank.
b. Mercedes-Benz in Germany sells $400,000 of its cars to a U.S. distributor, allowing for 90-day trade credit until payment is due.
c. Herr Schmidt in Germany receives a $100 check, drawn on a U.S. bank, from his grandson in New York as a birthday gift.
d. A resident in Sun City, Arizona, receives a $2,000 dividend check from a German company. The check is from a German bank
e. The U.S. government donates $100,000 worth of wheat to Germany.