The buyer's consideration is shown on the closing statement as a

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On a closing statement, debits and credits show how money flows between parties. Debits are amounts a party must pay at closing, while credits are amounts they receive or that reduce what they owe. The buyer’s consideration is the money the buyer brings to the table to purchase the property (the purchase price and any buyer-paid closing costs). That sum is a debit to the buyer because it increases the amount the buyer must pay at closing. The same amount appears as a credit to the seller for the sale price. “Debt” isn’t a line item on the statement, and “None of these” isn’t correct because the buyer’s consideration is indeed shown as a debit.