112. Which of the following statements is true about a debit on a seller's closing settlement statement?

Answer: C

Explanation:

A debit on a seller's closing settlement statement represents a charge against the seller's proceeds.

A debit on a seller's closing settlement statement indicates an amount that is deducted from the seller's total proceeds from the sale, effectively representing a charge that reduces the net amount they will receive upon closing.

A) It must be balanced by a buyer's credit.

This statement is incorrect because while transactions in a closing statement may involve credits and debits for both the buyer and seller, a debit on the seller's side does not specifically require balancing by a buyer's credit. Each party's debits and credits are independent of one another.

B) It must be balanced by a seller's credit.

This option is also incorrect. A debit on the seller's closing statement does not necessitate a corresponding credit from the seller. The seller’s debits and credits can vary and do not need to balance each other directly.

C) It represents a charge against the seller's proceeds.

This statement is true. A debit on a seller's closing settlement statement signifies an amount subtracted from the seller's total proceeds, hence reflecting a charge that reduces their final payout from the sale.

D) It cannot be used to determine the amount due to the seller.

This statement is incorrect. The debit clearly indicates a reduction in the seller's proceeds, and thus it is essential in determining the final amount due to the seller after all charges and credits are applied.

Conclusion

Option C is definitively correct as it accurately reflects the nature of a debit on a seller's closing settlement statement, indicating a charge that reduces their proceeds. The other options either misrepresent the function of debits in the settlement statement or incorrectly assert requirements for balancing credits. Therefore, only option C correctly captures the essence of the question.