Consider a bank with $50 million in long-term mortgages as assets. It is financing these mortgages with $30 million in short-term uninsured deposits and $20 million in insured deposits. To reduce its interest rate risk exposure and to lower its funding costs, the bank can segregate $35 million of the mortgages on the asset side of its balance sheet and pledge them as collateral backing a $30 million long-term MBB issue. Because the $30 million in MBBs is backed by mortgages worth $35 million, the mortgage-backed bond issued by the bank costs less to issue, in terms of required yield, than uninsured deposits. Thus, the FI can then use the proceeds of the $30 million bond issue to replace the $30 million of uninsured deposits. Show the bank’s balance sheet before and after the issue of the MBB.