Match each of the financial statement items to its proper balance sheet classification. if the item would not appear on a balance sheet, use "not applicable." select a proper balance sheet classification trademarks select a proper balance sheet classification notes payable (current) select a proper balance sheet classification interest revenue select a proper balance sheet classification income taxes payable select a proper balance sheet classification debt investments (long-term) select a proper balance sheet classification unearned sales revenue select a proper balance sheet classification inventory select a proper balance sheet classification accumulated depreciation select a proper balance sheet classification land select a proper balance sheet classification common stock select a proper balance sheet classification advertising expense select a proper balance sheet classification mortgage payable (due in 3 years)

Variable rate cd’s = $90 treasury bills = $150 discount loans = $20 treasury notes = $100 fixed rate cds = $160 money market deposit accts. = $140 savings deposits = $90 fed funds borrowing = $40 variable rate mortgage loans $140 demand deposits = $40 primary reserves = $50 fixed rate loans = $210 fed funds lending = $50 equity capital = $120 a. develop a balance sheet from the above data. be sure to divide your balance sheet into rate-sensitive assets and liabilities as we did in class and in the examples. b. perform a standard gap analysis and a duration analysis using the above data if you have a 1.15% decrease in interest rates and an average duration of assets of 5.4 years and an average duration of liabilities of 3.8 years. c. indicate if this bank will remain solvent after the valuation changes. if so, indicate the new level of equity capital after the valuation changes. if not, indicate the amount of the shortage in equity capital.