which of the following item is under the capital account of a balance of payment?

The capital account of the balance of payments tracks the movement of capital between countries. It includes transactions such as investments, loans, and transfers of assets. Out of the options provided, repayment of foreign loans is under the capital account of the balance of payments. Repayment of foreign loans is a capital outflow because it involves paying back money that was borrowed from a foreign entity. It is a transaction that involves the movement of capital from one country to another, and therefore falls under the capital account. On the other hand, visible imports and invisible exports are part of the current account of the balance of payments. Visible imports refer to physical goods that are purchased from foreign countries, while invisible exports refer to services that are provided to foreign countries, such as consulting, tourism, or software development. Cocoa exports, specifically, would be considered a type of visible export, as it is a physical good that is being sold to foreign countries.