B2 East Bank securitises a $50 million pool of its business loans. The asset backed securities (ABS) issued, as a result, come in 3 tranches of bonds: one $10 million tranche with an AAA rating bought by an insurance company fund, a $25 million tranche with a BB rating bought by a superannuation fund and one tranche $15 million with a CCC rating sold to a managed fund. a) Represent the changes in the balance sheets of the SPV and East Bank. Assume that the SPV is a depositor of East Bank but investors in ABS are not depositors in East Bank. Clearly indicate in the balance sheets the nature of the funds involved and to whom they belong. Assume that the issue of ABS takes place before the purchase of loans. No explanation are required