of $$149,000$ during June. The seller, Reuben Smith, has agreed to take a second mortgage of $$30,000$ as part of the payment at closing. Eric paid an escrow deposit of $$10,000$ when he signed the purchase contract. Other pertinent facts include:

a$.$ The June interest on the first mortgage is $$745,$ which will be paid at the end of the month.

b$.$ Reuben paid a hazard insurance policy for the calendar year $2023.$ The premium was $$850,$ and Eric has agreed to purchase Reuben's interest in the policy.

c$.$ The monthly rental of $$1,250$ has been collected by Reuben for June.

d$.$ The total amount of property tax for $2023$ is estimated to be $$2,200.$ The tax will be paid by Eric at the end of the year.

e$.$ The broker will pay the following expenses for Reuben and will be reimbursed at the closing:

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