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b. FIN441 Bank has recorded the following financial data for the past two years: Current Year Previous Year Interest Revenues $ 82.00 Interest Expenses Short term loans $ 64.00 $ 450.00 $ 200.00 $ 80.00 $66.00 $ 425.00 $ 195.00 Short term securities Rate sensitive Money market deposits Rate sensitive Money market borrowings $ 450.00 $ 425.00 $ 150.00 $ 125.00 Calculate the Net Interest Margin of the bank. What do you think caused the changes you observed? Calculate the Dollar IS GAP, Relative IS GAP and ISR of the current year. Comment on the found results