Set up the double-entry accounts showing the appropriate debits and credits associated with the following transactions:

a. ConAgra, a U.S. agribusiness, exports $80 million of soybeans to China and receives payment in the form of a check drawn on a U.S. bank.

b. The U.S. government provides refugee assistance to Somalia in the form of corn valued at $1 million.

c. Dow Chemical invests $500 million in a chemical plant in Germany financed by issuing bonds in London.

d. General Motors pays $5 million in dividends to foreign residents, who choose to hold the dividends in the form of bank deposits in New York.

e. The Bank of Japan buys up $1 billion in the foreign exchange market to hold down the value of the yen and uses these dollars to buy U.S. Treasury bonds.

f. Cemex, a Mexican company, sells $2 million worth of cement to a Texas company and deposits the check in a bank in Dallas.

g. Colombian drug dealers receive $10 million in cash for the cocaine they ship to the U.S. market. The money is smuggled out of the United States and then invested in U.S. corporate bonds on behalf of a Cayman Islands bank.