The closing of a property being sold on August 1st includes a paid annual tax bill of

$1368, an outstanding water bill of $636, $1201 in deed stamps, 132 gallons of fuel oil at

$2.88 gallon, the result is:

a) $887 debit to the seller

b) $1515 credit to the seller

c) $893 accrued to the seller

d) $385 debit to the seller