The following balance sheet accounts (in millions of dollars) have been taken from the annual report for a U.S. bank. Arrange the accounts in balance sheet order and determine the values of total assets, and of total liabilities and equity. Based on the balance sheet structure, would you classify this bank as a commercial bank, or a savings bank?

Cash and due from depository institutions	500	Loans	4,500
Demand deposits from other FIs	400	Provision for loan losses	(200)
Demand deposits	1,500	Short-term borrowing	880
NOW accounts	330	Other liabilities	200
Time deposits	3,700	Premises	400
Mortgage backed securities	1,700	Intangible assets	120
Federal funds sold	240	Other assets	200
Federal funds purchased	140	Common stock	760
CDs	100	Undivided profits	250

Please explain how you got the answers!