Following are selected balance sheet accounts for Third State Bank: vault cash $2 million; U.S. government securities $5 million; demand deposits $13 million; nontransactional accounts $20 million; cash items in process of collection $4 million; loans to individuals $7 million; loans secured by real estate $9 million; federal funds purchased $4 million; and bank premises $11 million.

a. From these accounts, select only the asset accounts and calculate the bank's total assets.

b. Calculate the total liabilities for Third State Bank.

c. Based on the totals for assets and liabilities, determine the amount in the owners' capital account.