They are the same. 1 Panamanian Balboa is equal in value to the US dollar. This changed throughout history but never too much. You can however still use regular US dollars to pay for things in Panama and the merchants won't bother you about it. This is because of historical events and colonization and freedom of panama and it's relations with the US.
Answer: es
(I speak Spanish, thats the right answer)
Answer:
el lapiz. Lapiz is masculine/es masculino
