ASSETS
CASH
- VAULT CASH	59,000
- RESERVE DEPOSITS	25,000
- CASH ITEMS IN PROCESS OF COLLECTION	132,000
TOTAL CASH	216,000
INVESTMENTS
REVERSE REPO'S	15,000
FED FUNDS	9,000
T-BILLS	140,000
T-NOTES	33,000
T-BONDS	25,000
GENERAL OBLIGATIONS	25,000
REVENUE BONDS	10,000
CORPORATE BONDS	20,000
TOTAL INVESTMENTS	277,000
LOANS
REAL ESTATE LOANS	457,000
COMMERCIAL LOANS	349,000
INDIVIDUAL LOANS	460,000
GROSS LOANS	1,266,000
ALLOWANCE FOR LOAN LOSSES	14,000
NET LOANS	1,252,000
REGULATORY EQUITY RELATED ACCOUNTS
COMMON STOCK	44,500
PREFERRED STOCKS	10,000
RETAINED EARNINGS	29,000
CAPITAL NOTES	19,000
SUBORDINATED DEBT	39,000

CALCULATE COMMON EQUITY TIER 1 RISK BASED RATIO PRESENT YOUR ANSWER AS PERCENTAGE ROUNDED TO 1 DECIMAL PLACE. DON'T USE THE PERCENTAGE SYMBOL EX IF YOUR ANSWER IS 27.3% JUST WRITE 27.3