Escrow & Title

A Minnesota closing statement shows a debit for 'prepaid interest' in the buyer's column. What does this represent?

AInterest the buyer must pay on their down payment
BInterest accruing from the closing date to the end of the first month✓ Correct
CThe buyer's first mortgage payment
DA penalty for early payment

Explanation

Prepaid interest (per diem interest) is collected at closing to cover the interest from the closing date to the end of the month. Mortgage payments are typically due on the first of the following month, covering the prior month's interest.

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