This number consists of your 5% down payment, closing costs (title fees, appraisal), and prepaid (homeowners insurance and property taxes).

Then you match them up to the rent roll.Title will need it anyways to do prorates on rents and refundable deposits (those are tenant monies that go with the building).On REFUNDABLE deposits, if they total $200K, then you should see a $200K credit and seller gets a $200K debit since he'll keep the amount of the deposits he collected. 

As the buyer, you will repay any pre-paid city taxes the seller already made, pre-pay insurance, pay any transfer fees or taxes to the city or state, appraisal, title services and insurance, recording fees, transfer taxes, and any loan charges.Seller pays concessions for repairs, rent prorations, security deposits, any property taxes past due to date of closing, any required inspections such as fire inspections, and any final utility bills.

I made a pretty nice 4% commission when I originally bought it and they paid all of my closing cost and rolled my prepaids in.

Closing costs vary based on timing of within the month and the year because its mostly based off of property taxes and interest pre paid.

If they get evicted and you replace them with another tenant when you still have their pre-paid rent, you will have to return (you cannot get paid 2x for 1 month).

There will be some other expenses (adjustments of property taxes, utilities) which may be credits or debits depending on when you buy, when taxes are due and what period they cover).

Others where the tenant swears they had prepaid a years worth of rent and gave the landlord several thousand dollars in security deposit. 

For apartments, usually title will use collections for pro-rates.Example, you're closing on the 10th.  100% of refundable tenant deposits go to buyer as a credit and debit to the seller. 

I think that having all 76 spaces included in one debit/credit statement will be overwhelming for the owner's to read and I also don't want to set up each space as an individual residence.