Also

* Royal Bank of Canada agreed to sell its U.S. mortgage unit to New Century Financial Corp. of Irvine for as much as $109 million. The cash purchase will add about 135 branches to New Century’s network.

* The Internal Revenue Service announced plans to close 68 taxpayer assistance centers, including those in the California cities of San Marcos, Bakersfield, El Centro, Santa Rosa, Santa Barbara, Fresno and Camarillo.

* Ford Motor Co.’s finance arm said it had received approval to enter China’s lucrative auto financing market and that it would begin operations later this year.