You are working on an escrow and in looking at the water stock statement learn that assessment has been paid for the entire year at a rate of $56.  Close of escrow occurs on February 13th, 2018.  Who will receive the credit and who will receive a debit... what is the amount debited or credited?  Who must sign the receipt?

• Property tax prorations: Seller has paid property taxes for the full year in the amount of $2422 and close of escrow was scheduled for April 17th, 2018.  Who will receive a credit and who will receive a debit, and in what amount? 
• What are the three most important documents in any sale of property and why?