7 pt. Bank B has the following assets and liabilities as of year-end. All assets and liabilities are currently priced at par and pay interest annually. Assets Amount Annual Liabilities Amount Annual ($ Rate and ($ Rate millions) Equity millions) 8% 60 7% 2-year 40 loans 3-year CD 8% 30 6% 3-year 60 loans 5-year term deposit Equity 10 Total 100 100 Q) Will the bank experience negative shock when interest rate increase or decrease and why