(A) Every brokerage shall keep a record of all trust funds received, including escrow funds, security deposits, and other monies received by the broker in a fiduciary capacity. This record shall include, but not be limited to, the following information in columnar form:
(1) Date funds received;
(2) Party from whom funds are received and the purpose of the funds;
(3) Amount received;
(4) Date funds are deposited in special or trust bank account;
(5) Check number and date funds are disbursed;
(6) Party to whom funds are disbursed and purpose of disbursement;
(7) Any other documents necessary and sufficient to verify and explain record entries and identify the current balance in the special or trust bank account.
(B) Evidence of a licensee's failure to maintain records in accordance with this rule shall constitute a violation of division (A)(24) of section 4735.18 of the Revised Code.