In Eaton Assoc. v. Highland Broadcasting Corp. (81 AD2d 603, 437 NYS2d 715 [1981], plaintiff Eaton was hired to prepare, present and market a refinancing package for the defendant Highland, which owned and operated two radio stations. (Id.) Eaton prepared a business plan which detailed market share, sales, cash flow and expenses for Highland to present to potential lenders. (Id.) As a result of Eaton's activities, Highland obtained first and second mortgage financing from lending institutions. (Id.) When Eaton brought suit to recover a fee for its services, Highland argued that it was barred from receiving a commission because it did not have a real estate license. (Id.) The Second Department rejected Highland's argument, reasoning that Eaton's services, including the preparation of a financial plan and the rendering of financial advice to Highland's employees and officers, fell outside of the scope of brokerage services, and that the purposes of the real estate broker's licensing requirements would not be furthered by requiring compliance from a financial consultant such as Eaton (id. at 604).