Shadrach Heating and Air Conditioning, Inc., borrowed $15,000 from the Meshach Merchants Financing Association (MMFA) in order to purchase a new furnace for its own home office. When one of its important clients needed an identical furnace in a hurry, Shadrach Heating sold it its own new furnace, which it installed in the client's place of business. The $17,000 check it received in payment was put into Shadrach's checking account (balance prior to this deposit: $81) with the Abednego State Bank. Thereafter, Shadrach made one further deposit of $5,000, followed a week later by a withdrawal of $5,040. (a) Are proceeds from the furnace sale still in the bank accounts