Using the double-entry accounting system, show how the following transactions will generate credits and debits in the Australian Balance of Payments (BoP) accounts. Please specify clearly which category (and sub-category) within the BoP accounts each credit or debit will appear. For example, a debit can appear in the Current Account, subcategory Goods.

(i) A citizen of Hong Kong undertakes a holiday in Australia and has dinner at a restaurant in Sydney. He pays for the meal using his credit card issued by a bank in Hong Kong.

(ii) An Australian citizen purchases a camera from a department store in Tokyo during his holiday trip in Japan, paying by using his credit card issued by ANZ bank in Australia.

(iii) An Australian company pays dividend income to a foreign investor by depositing money to the foreign investors account with a local bank in Australia.