In Dixon Mobile Homes, Inc. v. Walters (1975) 48 Cal.App.3d 964, there was a choice of law question in a contract action. The appeal court aptly described the correct analytic process: "California now follows a methodology characterized as the 'governmental interest' approach to choice of law problems. Applying this method, the forum must search to find the proper law to apply based upon the interests of the litigants and the involved states. With the governmental interest approach, 'relevant contacts' stressed by the Restatement Second of Conflict of Laws are not disregarded, but are examined in connection with the analysis of the interest of the involved state in the issues, the character of the contract and the relevant purposes of the contract law under consideration." ( Id., at p. 972.) The Dixon court enumerates these "relevant contacts" for contract issues: "(2) In the absence of an effective choice of law by the parties (see 187), the contacts to be taken into account in applying the principles of 6 to determine the law applicable to an issue include: "(a) the place of contracting, "(b) the place of negotiation of the contract, "(c) the place of performance, "(d) the location of the subject matter of the contract, and "(e) the domicil, residence, nationality, place of incorporation and place of business of the parties." ( Dixon, supra, at p. 972, fn. 4.)