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LOANS, ALLOWANCE FOR LOAN LOSSES AND IMPAIRED LOANS (Tables)
 6 Months Ended
Jun. 30, 2022
Receivables [Abstract]  
Schedule of Loans by Risk Rating
Below is a summary of originated and acquired loans by type and risk rating as of June 30, 2022:
1 to 56789TOTAL
Originated Loans:
Commercial/Agricultural real estate:
Commercial real estate$583,783 $6,084 $6,134 $— $— $596,001 
Agricultural real estate55,382 406 1,535 — — 57,323 
Multi-family real estate175,684 280 — — — 175,964 
Construction and land development113,974 — 43 — — 114,017 
C&I/Agricultural operating:
Commercial and industrial112,171 10,448 1,494 — — 124,113 
Agricultural operating18,230 52 2,005 — — 20,287 
Residential mortgage:
Residential mortgage63,266 — 2,441 — — 65,707 
Purchased HELOC loans3,419 — — — — 3,419 
Consumer installment:
Originated indirect paper12,651 — 85 — — 12,736 
Other consumer7,416 — 56 — — 7,472 
Total originated loans before SBA PPP loans1,145,976 17,270 13,793 — — 1,177,039 
 SBA PPP loans— — — — — — 
Total originated loans$1,145,976 $17,270 $13,793 $— $— $1,177,039 
Acquired Loans:
Commercial/Agricultural real estate:
Commercial real estate$104,436 $— $2,480 $— $— $106,916 
Agricultural real estate17,581 — 2,903 — — 20,484 
Multi-family real estate3,965 — — — — 3,965 
Construction and land development1,035 — 136 — — 1,171 
C&I/Agricultural operating:
Commercial and industrial14,647 4 238 — — 14,889 
Agricultural operating4,125 — 57 — — 4,182 
Residential mortgage:
Residential mortgage21,798 — 1,070 — — 22,868 
Consumer installment:
Other consumer310 — 3 — — 313 
Total acquired loans$167,897 $4 $6,887 $— $— $174,788 
Total Loans:
Commercial/Agricultural real estate:
Commercial real estate$688,219 $6,084 $8,614 $— $— $702,917 
Agricultural real estate72,963 406 4,438 — — 77,807 
Multi-family real estate179,649 280 — — — 179,929 
Construction and land development115,009 — 179 — — 115,188 
Commercial/Agricultural non-real estate:
Commercial and industrial126,818 10,452 1,732 — — 139,002 
Agricultural operating22,355 52 2,062 — — 24,469 
Residential mortgage:
Residential mortgage85,064 — 3,511 — — 88,575 
Purchased HELOC loans3,419 — — — — 3,419 
Consumer installment:
Originated indirect paper12,651 — 85 — — 12,736 
Other consumer7,726 — 59 — — 7,785 
Gross loans before SBA PPP Loans1,313,873 17,274 20,680 — — 1,351,827 
SBA PPP loans— — — — — — 
Gross loans$1,313,873 $17,274 $20,680 $— $— $1,351,827 
Less:
Unearned net deferred fees and costs and loans in process(2,338)
Unamortized discount on acquired loans(2,634)
Allowance for loan losses(16,825)
Loans receivable, net$1,330,030 
Below is a summary of originated and acquired loans by type and risk rating as of December 31, 2021:
1 to 56789TOTAL
Originated Loans:
Commercial/Agricultural real estate:
Commercial real estate$572,724 $667 $5,004 $— $— $578,395 
Agricultural real estate50,834 1,267 271 — — 52,372 
Multi-family real estate173,760 290 — — — 174,050 
Construction and land development75,146 — 3,467 — — 78,613 
C&I/Agricultural operating:
Commercial and industrial107,798 57 82 — — 107,937 
Agricultural operating23,935 764 1,503 — — 26,202 
Residential mortgage:
Residential mortgage60,754 — 3,101 — — 63,855 
Purchased HELOC loans3,706 — 165 — — 3,871 
Consumer installment:
Originated indirect paper15,818 — 153 — — 15,971 
Other consumer8,404 — 69 — — 8,473 
Total Originated loans before SBA PPP loans1,092,879 3,045 13,815 — — 1,109,739 
SBA PPP loans8,755 — — — — 8,755 
Total originated loans$1,101,634 $3,045 $13,815 $— $— $1,118,494 
Acquired Loans:
Commercial/Agricultural real estate:
Commercial real estate$116,839 $1,314 $1,917 $— $— $120,070 
Agricultural real estate21,051 — 5,072 — — 26,123 
Multi-family real estate4,299 — — — — 4,299 
Construction and land development735 172 — — — 907 
C&I/Agricultural operating:
Commercial and industrial13,931 5 294 — — 14,230 
Agricultural operating4,936 — 450 — — 5,386 
Residential mortgage:
Residential mortgage25,869 — 1,266 — — 27,135 
Consumer installment:
Other consumer398 — 3 — — 401 
Total acquired loans$188,058 $1,491 $9,002 $— $— $198,551 
Total Loans:
Commercial/Agricultural real estate:
Commercial real estate$689,563 $1,981 $6,921 $— $— $698,465 
Agricultural real estate71,885 1,267 5,343 — — 78,495 
Multi-family real estate178,059 290 — — — 178,349 
Construction and land development75,881 172 3,467 — — 79,520 
C&I/Agricultural operating:
Commercial and industrial121,729 62 376 — — 122,167 
Agricultural operating28,871 764 1,953 — — 31,588 
Residential mortgage:
Residential mortgage86,623 — 4,367 — — 90,990 
Purchased HELOC loans3,706 — 165 — — 3,871 
Consumer installment:
Originated indirect paper15,818 — 153 — — 15,971 
Other consumer8,802 — 72 — — 8,874 
Gross loans before SBA PPP loans1,280,937 4,536 22,817 — — 1,308,290 
SBA PPP loans8,755 — — — — 8,755 
Gross loans$1,289,692 $4,536 $22,817 $— $— $1,317,045 
Less:
Unearned net deferred fees and costs and loans in process(2,482)
Unamortized discount on acquired loans(3,600)
Allowance for loan losses(16,913)
Loans receivable, net$1,294,050 
Schedule of Changes of Impaired Loans and Non-Impaired Loans
Changes in the ALL by loan type for the periods presented below were as follows:
Commercial/Agricultural Real EstateC&I/Agricultural operatingResidential MortgageConsumer InstallmentUnallocatedTotal
Three months ended June 30, 2022
Allowance for Loan Losses:
Beginning balance, April 1, 2022$12,394 $2,104 $460 $160 $782 $15,900 
Charge-offs(122)(247)(35)(14)— (418)
Recoveries3 9 — 11 — 23 
Provision427 44 47 (14)44 548 
Total allowance on originated loans12,702 1,910 472 143 826 16,053 
Purchased credit impaired loans— — — — — — 
Other acquired loans:
Beginning balance, April 1, 2022789 58 62 9 — 918 
Charge-offs— — (21)(2)— (23)
Recoveries— — 25 — — 25 
Provision(125)(7)(18)2 — (148)
Total allowance on other acquired loans664 51 48 9 — 772 
Total allowance on acquired loans664 51 48 9 — 772 
Ending balance, June 30, 2022$13,366 $1,961 $520 $152 $826 $16,825 
Commercial/Agricultural Real EstateC&I/Agricultural operatingResidential MortgageConsumer InstallmentUnallocatedTotal
Six months ended June 30, 2022
Allowance for Loan Losses:
Beginning balance, January 1, 2022$12,354 $1,959 $518 $225 $774 $15,830 
Charge-offs(157)(310)(35)(23)— (525)
Recoveries6 19 1 21 — 47 
Provision499 242 (12)(80)52 701 
Total allowance on originated loans12,702 1,910 472 143 826 16,053 
Purchased credit impaired loans— — — — — — 
Other acquired loans:
Beginning balance, January 1, 2022856 69 130 28 — 1,083 
Charge-offs— — (33)(2)— (35)
Recoveries— — 25 — — 25 
Provision(192)(18)(74)(17)— (301)
Total allowance on other acquired loans664 51 48 9 — 772 
Total allowance on acquired loans664 51 48 9 — 772 
Ending balance, June 30, 2022$13,366 $1,961 $520 $152 $826 $16,825 
Allowance for Loan Losses at June 30, 2022:
Amount of allowance for loan losses arising from loans individually evaluated for impairment$809 $— $34 $— $— $843 
Amount of allowance for loan losses arising from loans collectively evaluated for impairment$12,557 $1,961 $486 $152 $826 $15,982 
Loans Receivable as of June 30, 2022:
Ending balance of originated loans$943,305 $144,400 $69,126 $20,208 $— $1,177,039 
Ending balance of purchased credit-impaired loans6,848 652 985 — — 8,485 
Ending balance of other acquired loans125,688 18,419 21,883 313 — 166,303 
Ending balance of loans$1,075,841 $163,471 $91,994 $20,521 $— $1,351,827 
Ending balance: individually evaluated for impairment$19,305 $4,375 $5,955 $161 $— $29,796 
Ending balance: collectively evaluated for impairment$1,056,536 $159,096 $86,039 $20,360 $— $1,322,031 
Commercial/Agricultural Real EstateC&I/Agricultural operatingResidential MortgageConsumer InstallmentUnallocatedTotal
Three months ended June 30, 2021
Allowance for Loan Losses:
Beginning balance, April 1, 2021$11,109 $1,633 $941 $450 $895 $15,028 
Charge-offs(51)— — (12)— (63)
Recoveries1 30 2 21 — 54 
Provision(169)519 (172)(97)(40)41 
Total allowance on originated loans10,890 2,182 771 362 855 15,060 
Purchased credit impaired loans— — — — — — 
Other acquired loans:
Beginning balance, April 1, 20211,301 94 388 49 — 1,832 
Charge-offs— (7)— (3)— (10)
Recoveries— 3 1 — — 4 
Provision167 (9)(158)(41)— (41)
Total allowance on other acquired loans1,468 81 231 5 — 1,785 
Total allowance on acquired loans1,468 81 231 5 — 1,785 
Ending balance, June 30, 2021$12,358 $2,263 $1,002 $367 $855 $16,845 
Commercial/Agricultural Real EstateC&I/Agricultural operatingResidential MortgageConsumer InstallmentUnallocatedTotal
Six months ended June 30, 2021
Allowance for Loan Losses:
Beginning balance, January 1, 2021$10,271 $2,112 $1,041 $489 $906 $14,819 
Charge-offs(51)— — (37)— (88)
Recoveries6 38 9 31 — 84 
Provision664 32 (279)(121)(51)245 
Total allowance on originated loans$10,890 $2,182 $771 $362 $855 $15,060 
Purchased credit impaired loans— — — — — — 
Other acquired loans
Beginning balance, January 1, 20211,684 141 335 64 — 2,224 
Charge-offs(200)(7)— (3)— (210)
Recoveries— 10 2 4 — 16 
Provision(16)(63)(106)(60)— (245)
Total allowance on other acquired loans1,468 81 231 5 — 1,785 
Total allowance on acquired loans1,468 81 231 5 — 1,785 
Ending balance, June 30, 2021$12,358 $2,263 $1,002 $367 $855 $16,845 
Allowance for Loan Losses at June 30, 2021:
Amount of allowance for loan losses arising from loans individually evaluated for impairment$796 $527 $144 $— $— $1,467 
Amount of allowance for loan losses arising from loans collectively evaluated for impairment$11,562 $1,736 $858 $367 $855 $15,378 
Loans Receivable as of June 30, 2021
Ending balance of originated loans$666,866 $178,722 $77,914 $30,673 $— $954,175 
Ending balance of purchased credit-impaired loans14,069 1,252 1,115 — — 16,436 
Ending balance of other acquired loans163,771 23,342 32,666 648 — 220,427 
Ending balance of loans$844,706 $203,316 $111,695 $31,321 $— $1,191,038 
Ending balance: individually evaluated for impairment$23,607 $6,598 $8,385 $277 $— $38,867 
Ending balance: collectively evaluated for impairment$821,099 $196,718 $103,310 $31,044 $— $1,152,171 
Commercial/Agricultural Real EstateC&I/Agricultural operatingResidential MortgageConsumer InstallmentUnallocatedTotal
Allowance for Loan Losses at December 31, 2021:
Amount of allowance for loan losses arising from loans individually evaluated for impairment$797 $99 $113 $— $— $1,009 
Amount of allowance for loan losses arising from loans collectively evaluated for impairment$12,413 $1,929 $535 $253 $774 $15,904 
Loans Receivable as of December 31, 2021:
Ending balance of originated loans$883,430 $142,894 $67,726 $24,444 $— $1,118,494 
Ending balance of purchased credit-impaired loans9,060 1,101 1,044 — — 11,205 
Ending balance of other acquired loans142,339 18,515 26,091 401 — 187,346 
Ending balance of loans$1,034,829 $162,510 $94,861 $24,845 $— $1,317,045 
Ending balance: individually evaluated for impairment$21,792 $3,337 $7,007 $257 $— $32,393 
Ending balance: collectively evaluated for impairment$1,013,037 $159,173 $87,854 $24,588 $— $1,284,652 
Schedule of Loans Receivable
Loans receivable by loan type as of the end of the periods shown below were as follows:
 Commercial/Agricultural Real Estate LoansC&I/Agricultural OperatingResidential MortgageConsumer InstallmentTotals
 June 30, 2022December 31, 2021June 30, 2022December 31, 2021June 30, 2022December 31, 2021June 30, 2022December 31, 2021June 30, 2022December 31, 2021
Performing loans
Performing TDR loans$2,050 $4,618 $1,182 $649 $2,713 $2,681 $17 $36 $5,962 $7,984 
Performing loans other1,065,304 1,021,346 161,523 160,570 87,448 90,591 20,442 24,729 1,334,717 1,297,236 
Total performing loans1,067,354 1,025,964 162,705 161,219 90,161 93,272 20,459 24,765 1,340,679 1,305,220 
Nonperforming loans (1)
Nonperforming TDR loans2,177 3,389 56 554 516 593 1 3 2,750 4,539 
Nonperforming loans other6,310 5,476 710 737 1,317 996 61 77 8,398 7,286 
Total nonperforming loans8,487 8,865 766 1,291 1,833 1,589 62 80 11,148 11,825 
Total loans$1,075,841 $1,034,829 $163,471 $162,510 $91,994 $94,861 $20,521 $24,845 $1,351,827 $1,317,045 
(1)Nonperforming loans are either 90+ days past due or nonaccrual.
Schedule of Aging Analysis of the Bank Real Estate and Consumer Loans
An aging analysis of the Company’s commercial/agricultural real estate, C&I, agricultural operating, residential mortgage, consumer installment and purchased third party loans as of June 30, 2022 and December 31, 2021, respectively, was as follows:
30-59 Days Past Due and Accruing60-89 Days Past Due and AccruingGreater Than 89 Days Past Due and AccruingTotal
Past Due and Accruing		Nonaccrual LoansTotal Past Due Accruing and Nonaccrual LoansCurrentTotal
Loans
June 30, 2022
Commercial/Agricultural real estate:
Commercial real estate$— $— $— $— $5,275 $5,275 $697,642 $702,917 
Agricultural real estate78 — — 78 3,169 3,247 74,560 77,807 
Multi-family real estate— — — — — — 179,929 179,929 
Construction and land development— — — — 43 43 115,145 115,188 
C&I/Agricultural operating:
Commercial and industrial7 8 — 15 211 226 138,776 139,002 
Agricultural operating146 — — 146 555 701 23,768 24,469 
Residential mortgage:
Residential mortgage1,032 668 712 2,412 1,122 3,534 85,041 88,575 
Purchased HELOC loans— — — — — — 3,419 3,419 
Consumer installment:
Originated indirect paper13 — — 13 41 54 12,682 12,736 
Other consumer54 3 2 59 18 77 7,708 7,785 
Total $1,330 $679 $714 $2,723 $10,434 $13,157 $1,338,670 $1,351,827 
December 31, 2021
Commercial/Agricultural real estate:
Commercial real estate$36 $— $— $36 $5,374 $5,410 $693,055 $698,465 
Agricultural real estate498 4 — 502 3,490 3,992 74,503 78,495 
Multi-family real estate— — — — — — 178,349 178,349 
Construction and land development— — — — — — 79,520 79,520 
C&I/Agricultural operating:
Commercial and industrial— 32 — 32 298 330 121,837 122,167 
SBA PPP loans— — — — — — 8,755 8,755 
Agricultural operating1,123 — — 1,123 993 2,116 29,472 31,588 
Residential mortgage:
Residential mortgage1,471 487 156 2,114 1,268 3,382 87,608 90,990 
Purchased HELOC loans117 — — 117 165 282 3,589 3,871 
Consumer installment:
Originated indirect paper38 27 — 65 55 120 15,851 15,971 
Other consumer58 10 4 72 22 94 8,780 8,874 
Total $3,341 $560 $160 $4,061 $11,665 $15,726 $1,301,319 $1,317,045 
Schedule of Bank Impaired Loans
A summary of the Company’s loans individually evaluated for impairment as of June 30, 2022, December 31, 2021 and June 30, 2021 was as follows:
Three Months EndedSix Months Ended
 Recorded InvestmentUnpaid Principal BalanceRelated AllowanceAverage Recorded InvestmentInterest Income RecognizedAverage Recorded InvestmentInterest Income Recognized
June 30, 2022
With No Related Allowance Recorded:
Commercial/Agricultural real estate$13,290 $13,502 $— $13,565 $169 $15,514 $305 
C&I/Agricultural operating4,246 4,375 — 5,131 32 4,961 82 
Residential mortgage5,684 5,754 — 6,066 62 6,482 133 
Consumer installment162 161 — 186 2 226 4 
Total $23,382 $23,792 $— $24,948 $265 $27,183 $524 
With An Allowance Recorded:
Commercial/Agricultural real estate$5,803 $5,803 $809 $6,142 $3 $5,458 $14 
C&I/Agricultural operating— — — 219 — 276 10 
Residential mortgage201 201 34 256 1 467 2 
Consumer installment— — — — — 1 — 
Total$6,004 $6,004 $843 $6,617 $4 $6,202 $26 
June 30, 2022 Totals:
Commercial/Agricultural real estate$19,093 $19,305 $809 $19,707 $172 $20,972 $319 
C&I/Agricultural operating4,246 4,375 — 5,350 32 5,237 92 
Residential mortgage5,885 5,955 34 6,322 63 6,949 135 
Consumer installment162 161 — 186 2 227 4 
Total$29,386 $29,796 $843 $31,565 $269 $33,385 $550 
Twelve Months Ended
 Recorded InvestmentUnpaid Principal BalanceRelated AllowanceAverage Recorded InvestmentInterest Income Recognized
December 31, 2021
With No Related Allowance Recorded:
Commercial/Agricultural real estate$15,521 $15,905 $— $19,412 $964 
C&I/Agricultural operating3,153 3,337 — 4,622 146 
Residential mortgage6,221 6,306 — 7,316 316 
Consumer installment256 256 — 306 85 
Total$25,151 $25,804 $— $31,656 $1,511 
With An Allowance Recorded:
Commercial/Agricultural real estate$5,887 $5,887 $797 $4,089 $62 
C&I/Agricultural operating— — 99 391 84 
Residential mortgage701 701 113 890 17 
Consumer installment1 1 — 2 — 
Total$6,589 $6,589 $1,009 $5,372 $163 
December 31, 2021 Totals
Commercial/Agricultural real estate$21,408 $21,792 $797 $23,501 $1,026 
C&I/Agricultural operating3,153 3,337 99 5,013 230 
Residential mortgage6,922 7,007 113 8,206 333 
Consumer installment257 257 — 308 85 
Total$31,740 $32,393 $1,009 $37,028 $1,674 

Three Months EndedSix Months Ended
 Recorded InvestmentUnpaid Principal BalanceRelated AllowanceAverage Recorded InvestmentInterest Income RecognizedAverage Recorded InvestmentInterest Income Recognized
June 30, 2021
With No Related Allowance Recorded:
Commercial/Agricultural real estate$21,872 $22,416 $— $20,468 $252 $21,413 $491 
C&I/Agricultural operating3,328 3,517 — 4,626 20 5,114 90 
Residential mortgage7,615 7,705 — 7,842 81 8,031 161 
Consumer installment277 277 — 266 3 296 6 
Total $33,092 $33,915 $— $33,202 $356 $34,854 $748 
With An Allowance Recorded:
Commercial/Agricultural real estate$1,191 $1,191 $796 $3,213 $— $2,905 $62 
C&I/Agricultural operating3,081 3,081 527 1,580 41 1,314 41 
Residential mortgage680 680 144 666 7 804 15 
Consumer installment— — — — — 1 — 
Total$4,952 $4,952 $1,467 $5,459 $48 $5,024 $118 
June 30, 2021 Totals:
Commercial/Agricultural real estate$23,063 $23,607 $796 $23,681 $252 $24,318 $553 
C&I/Agricultural operating6,409 6,598 527 6,206 61 6,428 131 
Residential mortgage8,295 8,385 144 8,508 88 8,835 176 
Consumer installment277 277 — 266 3 297 6 
Total$38,044 $38,867 $1,467 $38,661 $404 $39,878 $866 
Schedule of Troubled Debt Restructuring
Following is a summary of TDR loans by accrual status as of June 30, 2022 and December 31, 2021.
June 30, 2022December 31, 2021
Troubled debt restructure loans:
Accrual status$6,163 $7,984 
Non-accrual status2,549 4,539 
Total$8,712 $12,523 
The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and six months ended June 30, 2022:    
Number of ContractsMaturity ExtensionModified PaymentModified Under- writingOtherPre-Modification Outstanding Recorded InvestmentPost-Modification Outstanding Recorded InvestmentSpecific Reserve
Three months ended June 30, 2022
TDRs:
Commercial/Agricultural real estate1 $— $— $425 $— $425 $425 $— 
C&I/Agricultural operating2 — — 446 — 446 446 — 
Residential mortgage2 32 — — — 32 32 — 
Consumer installment— — — — — — — — 
Totals5 $32 $— $871 $— $903 $903 $— 

Number of ContractsMaturity ExtensionModified PaymentModified Under- writingOtherPre-Modification Outstanding Recorded InvestmentPost-Modification Outstanding Recorded InvestmentSpecific Reserve
Six months ended June 30, 2022
TDRs:
Commercial/Agricultural real estate5 $1,241 $— $425 $— $1,666 $1,666 $— 
C&I/Agricultural operating3 — — 596 — 596 596 — 
Residential mortgage6 63 — 507 — 570 570 — 
Consumer installment— — — — — — — — 
Totals14 $1,304 $— $1,528 $— $2,832 $2,832 $— 
The following provides detail, including specific reserve and reasons for modification, related to loans identified as TDRs during the three and six months ended June 30, 2021:     
Number of ContractsMaturity ExtensionModified PaymentModified Under- writingOtherPre-Modification Outstanding Recorded InvestmentPost-Modification Outstanding Recorded InvestmentSpecific Reserve
Three months ended June 30, 2021
TDRs:
Commercial/Agricultural real estate1 $1 $— $— $— $1 $1 $— 
C&I/Agricultural operating— — — — — — — — 
Residential mortgage— — — — — — — — 
Consumer installment1 — — 18 — 18 18 — 
Totals2 $1 $— $18 $— $19 $19 $— 
Number of ContractsMaturity ExtensionModified PaymentModified Under- writingOtherPre-Modification Outstanding Recorded InvestmentPost-Modification Outstanding Recorded InvestmentSpecific Reserve
Six months ended June 30, 2021
TDRs:
Commercial/Agricultural real estate3 $39 $81 $— $— $120 $120 $— 
C&I/Agricultural operating1 — — 240 — 240 240 — 
Residential mortgage2 66 — 14 — 80 80 — 
Consumer installment2 6 — 18 — 24 24 — 
Totals8 $111 $81 $272 $— $464 $464 $— 
A summary of loans by loan segment modified in a troubled debt restructuring as of June 30, 2022 and June 30, 2021, was as follows:
 June 30, 2022June 30, 2021
 Number of
Modifications		Recorded
Investment		Number of
Modifications		Recorded
Investment
Troubled debt restructurings:
Commercial/Agricultural real estate18 $4,226 25 $8,298 
C&I/Agricultural operating6 1,238 10 4,469 
Residential mortgage42 3,230 48 3,774 
Consumer installment4 18 8 56 
Total troubled debt restructurings70 $8,712 91 $16,597 
The following table provides the number of loans modified in a TDR during the previous twelve months which subsequently defaulted during the three and six months ended June 30, 2022 and June 30, 2021, as well as the recorded investment in these restructured loans as of June 30, 2022 and June 30, 2021:
Three Months Ended
 June 30, 2022June 30, 2021
 Number of
Modifications		Recorded
Investment		Number of
Modifications		Recorded
Investment
Troubled debt restructurings:
Commercial/Agricultural real estate— $— — $— 
C&I/Agricultural operating— — — — 
Residential mortgage— — — — 
Consumer installment— — — — 
Total troubled debt restructurings— $— — $— 
    
Six Months Ended
 June 30, 2022June 30, 2021
 Number of
Modifications		Recorded
Investment		Number of
Modifications		Recorded
Investment
Troubled debt restructurings:
Commercial/Agricultural real estate— $— — $— 
C&I/Agricultural operating— — — — 
Residential mortgage— — 1 19 
Consumer installment— — — — 
Total troubled debt restructurings— $— 1 $19 
Schedule of Acquired Loans The outstanding balance and the carrying amount of acquired loans included in the consolidated balance sheet are as follows:
 June 30, 2022December 31, 2021
Accountable for under ASC 310-30 (Purchased Credit Impaired “PCI” loans)
Outstanding balance$8,485 $11,205 
Carrying amount$8,075 $10,552 
Accountable for under ASC 310-20 (non-PCI loans)
Outstanding balance$166,303 $187,346 
Carrying amount$164,079 $184,399 
Total acquired loans
Outstanding balance$174,788 $198,551 
Carrying amount$172,154 $194,951 
Schedule of Accretable Expense
The table below shows scheduled accretion by year for the accretable difference recognized due to fair value purchase accounting on recent whole bank acquisitions. In addition, the Company has $1.35 million of accretable discount from purchased impaired loans with the original non-accretable discount transferred to accretable discount. The scheduled accretion on this balance is estimated to be approximately $100 per year; however, large balance payoffs, as seen in 2021 and 2020, would accelerate this accretion.
Fiscal years ending December 31,Purchase Accounting Accretable Discount
2022$366 
2023279 
2024131 
202596 
Total$872 
Schedule of Non-Accretable Yield
The following table provides changes in non-accretable yield for all acquired loans from prior acquisitions with deteriorated credit quality:
 June 30, 2022December 31, 2021
Balance at beginning of period$653 $1,087 
Additions to non-accretable difference for acquired purchased credit impaired loans— — 
Non-accretable difference realized as interest from payoffs of purchased credit impaired loans(96)(105)
Transfers from non-accretable difference to accretable discount(115)(329)
Non-accretable difference used to reduce loan principal balance(32)— 
Balance at end of period$410 $653