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Which of the following is not recorded as a debit item in the U.S. balance-of-payments accounts?
a. a U.S. grain company engages Russian ships to carry U.S. wheat to Russian ports.
b. the U.S. Treasury contributes $1 million to the United Nations Development Fund.
c. a French firm sells 25-year bonds, valued at $100 million, in the United States
d. a West German firm pays $3 million in interest to the holders of its bonds in the US.
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