Fill in the blanks to make the following statements correct.

a. If a wine shop in Alberta buys a case of wine from Chile, the transaction is recorded as a(n) __________ in the account, which is a subsection of the __________ account.

b. If a Canadian receives dividend payments from a firm in Britain, the transaction is recorded as a(n) __________ in the __________ account, which is a subsection of the __________ account.

c. If a German pension-fund manager purchases a B.C. Hydro bond, the transaction is recorded as a(n) __________ in the __________ account. If a Canadian sells her ownership stake in a newspaper chain to an American, the transaction is recorded as a(n) __________ in the __________ account.

d. The sum of the current account and the capital account is known as the __________ and must always equal __________.