36 IDENTIFYING SERVICES OF A FINANCIAL NATURE, NAMELY, PROVIDING FINANCING, NAMELY MORTGAGE FINANCING,[ CONSTRUCTURE ] * CONSTRUCTION * FINANCING, AND LAND DEVELOPMENT FINANCING, SUCH FINANCING BEING PROVIDED AT LEAST IN PART THROUGH A RELATED, WHOLLY OWNED SUBSIDIARY COMPANY. PROVDING ASSISTANCE IN SELECTING ENGINEERS AND PLANNERS AND ASSISTANCE IN SELECTION OF GENERAL CONTRACTORS FOR DEALERS