microprocessor manufacturer

Identify whether each of the following items creates a surplus item or a deficit item in the current account of the U.S. balance of payments.
a. A Central European company sells products to a U.S. hobby-store chain.
b. Japanese residents pay a U.S. travel company to arrange hotel stays, ground transportation, and tours of various U.S. cities, including New York, Chicago, and Orlando.
c. A Mexican company pays a U.S. accounting firm to audit its income statements.
d. U.S. churches and mosques send relief aid to Pakistan following a major earthquake in that nation.
e. A U.S. microprocessor manufacturer purchases raw materials from a Canadian firm.