This course discusses where and for whom the entries are made on the HUD-I Form, including seller debits and credits, contract sales price, transfer of security or other deposits, broker commission, mortgage loan costs, title/abstract fees and related charges, attorneys fees and title insurance, lenders and owners coverage, recording fees, miscellaneous closing costs, borrowers debits and credits, new lender and purchase money mortgage, transfer of deposits, and lender pre-paid and reserves.