On the line beside each item, indicate whether that item is an Asset (A), a Liability (L), Owners equity (also known as shareholder equity) (O), or an Income (I) or Expense category.

I Interest and fees on loans

L Salaries

i Undivided profits

____ Other assets

____ Cash and due from banks

____ Pension, profit-sharing, and other employee benefits

____ U.S. Treasury securities

____ Other real estate

____ Interest on savings and time deposits

____ Income on federal funds sold

____ Interest on other borrowed funds

____ Bank premises and equipment

____ Demand deposits

____ Interest and dividends on U.S. Treasury securities

____ Trust department income

____ Net occupancy expense of bank premises

____ Long-term debt

____ Savings deposits

____ Capital Stock

____ Loans (net reserve for loan losses)