<P> An actual balance sheet will typically have numerous sub headings under the principal divisions . For example, entries under Current account might include: </P> <Ul> <Li> Trade--buying and selling of goods and services <Ul> <Li> Exports--a credit entry </Li> <Li> Imports--a debit entry <Ul> <Li> Trade balance--the sum of Exports and Imports </Li> </Ul> </Li> </Ul> </Li> <Li> Factor income--repayments and dividends from loans and investments <Ul> <Li> Factor earnings--a credit entry </Li> <Li> Factor payments--a debit entry <Ul> <Li> Factor income balance--the sum of earnings and payments . </Li> </Ul> </Li> </Ul> </Li> </Ul> <Li> Trade--buying and selling of goods and services <Ul> <Li> Exports--a credit entry </Li> <Li> Imports--a debit entry <Ul> <Li> Trade balance--the sum of Exports and Imports </Li> </Ul> </Li> </Ul> </Li> <Ul> <Li> Exports--a credit entry </Li> <Li> Imports--a debit entry <Ul> <Li> Trade balance--the sum of Exports and Imports </Li> </Ul> </Li> </Ul>

Which of the following is not an account in the balance of​ payments