The following table summarizes the other real estate owned for the three months ended March 31, 2020 and 2019: | | | | | | | | | | | | Three Months Ended | | | | March 31, | | | | 2020 |
| | 2019 |
| Balance at beginning of period | | $ | 18,939 |
| | $ | 12,643 |
| Transfers from loans | | 365 |
| | 1,106 |
| Transfers to premises and equipment | | (841 | ) | | — |
| Proceeds from sale of other real estate owned | | (1,442 | ) | | (716 | ) | Gain (loss) on sale of other real estate owned | | 175 |
| | (7 | ) | Loans provided for sales of other real estate owned | | — |
| | (166 | ) | Write-downs and partial liquidations | | (124 | ) | | (32 | ) | Balance at end of period | | $ | 17,072 |
| | $ | 12,828 |
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