Challenge Problem This problem focuses on bank capital management and various capital ratio measures. Following are recent balance sheet accounts for Prime First National Bank.

Cash assets

$ 17 million

Demand deposits

$50 million

Loans secured by real estate

40

Time & savings deposits

66

Commercial loans

45

Federal funds purchased

15

Government securities owned

16

Trust-preferred securities

2

Goodwill

5

Bank fixed assets

15

Owners” capital

5

Total assets

$138 million

Total liabilities and owners” capital

$138 million