The following information on credit and advances are found in the book of Jack and Jane bank: i. Letter of credit GHC40000.00 ii. Mortgage GHC23000.00 iii. Personal loan GHC2400 iv. Bankers acceptance GHC 3400.00 You are required to classify the above credit and advances in the banks book under the following heading and provide justification for your classification (a) Fund-based lending (b) Non -Fund- base lending