The Buyers purchased a home from the Sellers. The settlement date was September 22. The Sellers had paid the annual property taxes on July 1. How will the proration of the property taxes appear on the closing statement?

Select one:

a. As a credit to the seller and a debit to the buyer

b. As a debit to the seller and a credit to the buyer

c. Only as a credit to the seller

d. Only as a debit to the buyer