Earnings per share

When an escrow is closed on the purchase of a home, the closing statements usually reveal that the seller has paid certain items in arrears or in advance as they relate to ownership of that home. These items are usually prorated or adjusted. All of the following would be included in these prorated items except:

A: Interest and fire insurance premiums; B: Property taxes and assessments; C: Interest and impounds; D: Delinquent interest and principal applying to an unsecured home improvement loan.

What is the difference between marketing planning and marketing implementation?

What will be an ideal response?