It is the responsibility of the Selling and Listing Agencies to provide at closing, and/or in the use of third-party Closing Companies or Closing Agents assure that they provide at closing, a settlement statement or statements identifying all deposits and disbursals of both purchase money and closing costs, including but not limited to the list below: (Items known to Listing agent or Selling agency or related to Seller shall be furnished to Selling Agency or the designated closing office. Items known by the Selling Agency, Selling Agent or Buyer shall be evidenced and furnished to the Selling Agency or designated closing office). (Penalty Classification “B”) a) Seller’s gross and net proceeds b) Real estate agencies’ commissions with IVA c) Seller’s capital gain retention d) Prorated annual property taxes e) Prorated homeowner association dues f) Bank trustee fees, applicable to Buyer and Seller g) Prorated utilities h) Mortgages or indebtedness paid off i) Detailed closing costs, which may be in a separate estimate of closing costs furnished only to Buyer j) Buyer’s reverse Capital Gains retention, when applicable. k) Pro-ration and transfer of any memberships (Golf, beach club, yacht clubs etc…)