The table below indicates the fair market value (that is, value if sold in the ordinary course of business) of assets of two financial institutions, and the portion of market value the institution expects to receive for each asset class if it is liquidated on short notice. Compute the liquidity index of each institution and compare the two institutions' liquidity risk

A B portion of market value

77000 60000 100%

680 630 99%

7200 7700 96%

80000 6300 92.5%

7300 510 86%

9900 83000 63.5%

6600 610 42%