Note 4 - Loans/Leases Receivable (Tables)

3 Months Ended

6 Months Ended

Mar. 31, 2013

Jun. 30, 2013

Note 4 - Loans/Leases Receivable (Tables) [Line Items]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	As of June 30, 2013			As of December 31, 2012
Commercial and industrial loans	$	470,416,356		$	394,244,252
Commercial real estate loans
Owner-occupied commercial real estate		266,927,092			204,911,308
Commercial construction, land development, and other land		48,013,677			44,962,381
Other non owner-occupied commercial real estate		409,065,105			344,105,550
		724,005,874			593,979,239
Direct financing leases *		114,754,757			103,685,656
Residential real estate loans **		143,093,342			115,581,573
Installment and other consumer loans		74,568,755			76,720,514
		1,526,839,084			1,284,211,234
Plus deferred loan/lease origination costs, net of fees		3,887,018			3,176,405
		1,530,726,102			1,287,387,639
Less allowance for estimated losses on loans/leases		(21,156,379	)		(19,925,204	)
	$	1,509,569,723		$	1,267,462,435
* Direct financing leases:
Net minimum lease payments to be received	$	129,915,909		$	117,719,380
Estimated unguaranteed residual values of leased assets		1,344,853			1,095,848
Unearned lease/residual income		(16,506,005	)		(15,129,572	)
		114,754,757			103,685,656
Plus deferred lease origination costs, net of fees		4,318,828			3,907,140
		119,073,585			107,592,796
Less allowance for estimated losses on leases		(2,187,605	)		(1,990,395	)
	$	116,885,980		$	105,602,401

Past Due Financing Receivables [Table Text Block]

	As of June 30, 2013
Classes of Loans/Leases	Current			30-59 Days Past Due			60-89 Days Past Due			Accruing Past Due 90 Days or More			Nonaccrual Loans/Leases			Total
Commercial and Industrial	$	465,430,639		$	1,349,678		$	262,201		$	-		$	3,373,838		$	470,416,356
Commercial Real Estate
Owner-Occupied Commercial Real Estate		259,065,675			193,040			77,828			-			7,590,549			266,927,092
Commercial Construction, Land Development, and Other Land		46,609,905			-			270,796			-			1,132,976			48,013,677
Other Non Owner-Occupied Commercial Real Estate		392,880,893			1,851,491			1,695,414			-			12,637,307			409,065,105
Direct Financing Leases		112,797,068			998,918			258,197			-			700,574			114,754,757
Residential Real Estate		141,298,113			369,329			149,816			-			1,276,084			143,093,342
Installment and Other Consumer		73,194,203			283,495			16,932			3,248			1,070,877			74,568,755
	$	1,491,276,496		$	5,045,951		$	2,731,184		$	3,248		$	27,782,205		$	1,526,839,084
As a percentage of total loan/lease portfolio		97.67	%		0.33	%		0.18	%		0.00	%		1.82	%		100.00	%

	As of December 31, 2012
Classes of Loans/Leases	Current			30-59 Days Past Due			60-89 Days Past Due			Accruing Past Due 90 Days or More			Nonaccrual Loans/Leases			Total
Commercial and Industrial	$	388,825,307		$	3,724,506		$	9,940		$	120,000		$	1,564,499		$	394,244,252
Commercial Real Estate
Owner-Occupied Commercial Real Estate		204,141,070			142,993			-			-			627,245			204,911,308
Commercial Construction, Land Development, and Other Land		42,180,819			-			-			-			2,781,562			44,962,381
Other Non Owner-Occupied Commercial Real Estate		332,644,532			86,986			1,111,856			-			10,262,176			344,105,550
Direct Financing Leases		101,635,084			877,210			174,560			-			998,802			103,685,656
Residential Real Estate		111,993,859			2,254,730			283,466			-			1,049,518			115,581,573
Installment and Other Consumer		75,711,203			301,025			20,112			39,481			648,693			76,720,514
	$	1,257,131,874		$	7,387,450		$	1,599,934		$	159,481		$	17,932,495		$	1,284,211,234
As a percentage of total loan/lease portfolio		97.89	%		0.58	%		0.12	%		0.01	%		1.40	%		100.00	%

Schedule of Nonperforming Loans Leases [Table Text Block]

	As of June 30, 2013
Classes of Loans/Leases	Accruing Past Due 90 Days or More		Nonaccrual Loans/Leases *		Troubled Debt Restructurings - Accruing		Total Nonperforming Loans/Leases		Percentage of Total Nonperforming Loans/Leases
Commercial and Industrial	$	-	$	3,373,838	$	893,875	$	4,267,713		14.24	%
Commercial Real Estate
Owner-Occupied Commercial Real Estate		-		7,590,549		47,958		7,638,507		25.49	%
Commercial Construction, Land Development, and Other Land		-		1,132,976		300,000		1,432,976		4.78	%
Other Non Owner-Occupied Commercial Real Estate		-		12,637,307		269,327		12,906,634		43.08	%
Direct Financing Leases		-		700,574		-		700,574		2.34	%
Residential Real Estate		-		1,276,084		296,436		1,572,520		5.25	%
Installment and Other Consumer		3,248		1,070,877		370,000		1,444,125		4.82	%
	$	3,248	$	27,782,205	$	2,177,596	$	29,963,049		100.00	%

	As of December 31, 2012
Classes of Loans/Leases	Accruing Past Due 90 Days or More		Nonaccrual Loans/Leases **		Troubled Debt Restructurings - Accruing		Total Nonperforming Loans/Leases		Percentage of Total Nonperforming Loans/Leases
Commercial and Industrial	$	120,000	$	1,564,499	$	184,084	$	1,868,583		7.36	%
Commercial Real Estate
Owner-Occupied Commercial Real Estate		-		627,245		-		627,245		2.47	%
Commercial Construction, Land Development, and Other Land		-		2,781,562		1,016,023		3,797,585		14.96	%
Other Non Owner-Occupied Commercial Real Estate		-		10,262,176		5,820,765		16,082,941		63.34	%
Direct Financing Leases		-		998,802		-		998,802		3.93	%
Residential Real Estate		-		1,049,518		167,739		1,217,257		4.79	%
Installment and Other Consumer		39,481		648,693		110,982		799,156		3.15	%
	$	159,481	$	17,932,495	$	7,299,593	$	25,391,569		100.00	%

Allowance for Credit Losses on Financing Receivables [Table Text Block]

	Three Months Ended June 30, 2013
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate		Installment and Other Consumer			Total
Balance, beginning	$	4,466,264		$	12,188,953		$	2,296,523		$	966,336	$	851,386		$	20,769,462
Provisions charged to expense		348,298			672,077			340,137			195,774		(36,149	)		1,520,137
Loans/leases charged off		(38,685	)		(820,725	)		(449,622	)		-		(23,875	)		(1,332,907	)
Recoveries on loans/leases previously charged off		14,951			150,192			567			3,231		30,746			199,687
Balance, ending	$	4,790,828		$	12,190,497		$	2,187,605		$	1,165,341	$	822,108		$	21,156,379

	Three Months Ended June 30, 2012
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate		Installment and Other Consumer			Total
Balance, beginning	$	4,585,467		$	10,855,442		$	1,366,528		$	963,157	$	1,236,050		$	19,006,644
Provisions charged to expense		(683,718	)		1,275,510			258,469			23,557		174,651			1,048,469
Loans/leases charged off		(79,334	)		(1,427,987	)		(27,543	)		-		(199,935	)		(1,734,799	)
Recoveries on loans/leases previously charged off		358,377			7,026			13,545			-		25,273			404,221
Balance, ending	$	4,180,792		$	10,709,991		$	1,610,999		$	986,714	$	1,236,039		$	18,724,535

	Six Months Ended June 30, 2013
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	4,531,545		$	11,069,502		$	1,990,395		$	1,070,328		$	1,263,434		$	19,925,204
Provisions charged to expense		260,491			1,786,371			718,760			204,673			(392,376	)		2,577,919
Loans/leases charged off		(38,900	)		(820,725	)		(522,671	)		(112,891	)		(140,487	)		(1,635,674	)
Recoveries on loans/leases previously charged off		37,692			155,349			1,121			3,231			91,537			288,930
Balance, ending	$	4,790,828		$	12,190,497		$	2,187,605		$	1,165,341		$	822,108		$	21,156,379

	Six Months Ended June 30, 2012
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	4,878,006		$	10,596,958		$	1,339,496		$	704,946		$	1,269,856		$	18,789,262
Provisions charged to expense		(774,618	)		1,533,374			573,915			286,525			209,719			1,828,915
Loans/leases charged off		(455,742	)		(1,427,987	)		(343,264	)		(4,757	)		(327,801	)		(2,559,551	)
Recoveries on loans/leases previously charged off		533,146			7,646			40,852			-			84,265			665,909
Balance, ending	$	4,180,792		$	10,709,991		$	1,610,999		$	986,714		$	1,236,039		$	18,724,535

	As of June 30, 2013
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Allowance for loans/leases individually evaluated for impairment	$	1,039,328		$	4,303,557		$	116,077		$	90,235		$	35,927		$	5,585,124
Allowance for loans/leases collectively evaluated for impairment		3,751,500			7,886,940			2,071,528			1,075,106			786,181			15,571,255
	$	4,790,828		$	12,190,497		$	2,187,605		$	1,165,341		$	822,108		$	21,156,379
Loans/leases individually evaluated for impairment	$	2,907,420		$	18,873,036		$	700,574		$	1,572,520		$	1,440,877		$	25,494,427
Loans/leases collectively evaluated for impairment		467,508,936			705,132,838			114,054,183			141,520,822			73,127,878			1,501,344,657
	$	470,416,356		$	724,005,874		$	114,754,757		$	143,093,342		$	74,568,755		$	1,526,839,084
Allowance as a percentage of loans/leases individually evaluated for impairment		35.75	%		22.80	%		16.57	%		5.74	%		2.49	%		21.91	%
Allowance as a percentage of loans/leases collectively evaluated for impairment		0.80	%		1.12	%		1.82	%		0.76	%		1.08	%		1.04	%
		1.02	%		1.68	%		1.91	%		0.81	%		1.10	%		1.38	%

	As of December 31, 2012
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Allowance for loans/leases individually evaluated for impairment	$	280,170		$	4,005,042		$	125,000		$	105,565		$	71,992		$	4,587,769
Allowance for loans/leases collectively evaluated for impairment		4,251,375			7,064,460			1,865,395			964,763			1,191,442			15,337,435
	$	4,531,545		$	11,069,502		$	1,990,395		$	1,070,328		$	1,263,434		$	19,925,204
Loans/leases individually evaluated for impairment	$	1,006,952		$	20,383,846		$	998,802		$	1,217,256		$	687,355		$	24,294,211
Loans/leases collectively evaluated for impairment		393,237,300			573,595,393			102,686,854			114,364,317			76,033,159			1,259,917,023
	$	394,244,252		$	593,979,239		$	103,685,656		$	115,581,573		$	76,720,514		$	1,284,211,234
Allowance as a percentage of loans/leases individually evaluated for impairment		27.82	%		19.65	%		12.51	%		8.67	%		10.47	%		18.88	%
Allowance as a percentage of loans/leases collectively evaluated for impairment		1.08	%		1.23	%		1.82	%		0.84	%		1.57	%		1.22	%
		1.15	%		1.86	%		1.92	%		0.93	%		1.65	%		1.55	%

Impaired Financing Receivables [Table Text Block]

Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
Commercial and Industrial	$	678,239	$	1,149,252	$	-	$	690,717	$	3,861	$	3,861
Commercial Real Estate
Owner-Occupied Commercial Real Estate		3,554,904		4,934,815		-		1,318,703		-		-
Commercial Construction, Land Development, and Other Land		300,000		300,000		-		331,250		-		-
Other Non Owner-Occupied Commercial Real Estate		224,719		224,719		-		1,782,488		40,773		40,773
Direct Financing Leases		542,497		542,497		-		845,413		-		-
Residential Real Estate		1,271,905		1,538,919		-		934,120		-		-
Installment and Other Consumer		1,019,980		1,032,521		-		792,024		5,112		5,112
	$	7,592,244	$	9,722,723	$	-	$	6,694,715	$	49,746	$	49,746
Impaired Loans/Leases with Specific Allowance Recorded:
Commercial and Industrial	$	2,229,181	$	2,238,999	$	1,039,328	$	722,935	$	15,307	$	15,307
Commercial Real Estate
Owner-Occupied Commercial Real Estate		980,236		980,236		400,000		326,908		-		-
Commercial Construction, Land Development, and Other Land		3,652,434		3,652,434		1,428,466		3,626,128		5,419		5,419
Other Non Owner-Occupied Commercial Real Estate		10,160,743		10,413,703		2,475,091		10,088,904		4,501		4,501
Direct Financing Leases		158,077		158,077		116,077		124,691		-		-
Residential Real Estate		300,615		300,615		90,235		305,587		-		-
Installment and Other Consumer		420,897		420,897		35,927		289,628		-		-
	$	17,902,183	$	18,164,961	$	5,585,124	$	15,484,781	$	25,199	$	25,199
Total Impaired Loans/Leases:
Commercial and Industrial	$	2,907,420	$	3,388,251	$	1,039,328	$	1,413,652	$	19,168	$	19,168
Commercial Real Estate
Owner-Occupied Commercial Real Estate		4,535,140		5,915,051		400,000		1,645,611		-		-
Commercial Construction, Land Development, and Other Land		3,952,434		3,952,434		1,428,466		3,957,378		5,419		5,419
Other Non Owner-Occupied Commercial Real Estate		10,385,462		10,638,422		2,475,091		11,871,392		45,274		45,274
Direct Financing Leases		700,574		700,574		116,077		970,104		-		-
Residential Real Estate		1,572,520		1,839,534		90,235		1,239,707		-		-
Installment and Other Consumer		1,440,877		1,453,418		35,927		1,081,652		5,112		5,112
	$	25,494,427	$	27,887,684	$	5,585,124	$	22,179,496	$	74,973	$	74,973

	Three Months Ended June 30, 2013						Three Months Ended June 30, 2012
Classes of Loans/Leases	Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
Commercial and Industrial	$	613,506	$	1,937	$	1,937	$	870,085	$	-	$	-
Commercial Real Estate
Owner-Occupied Commercial Real Estate		3,107,106		-		-		668,313		-		-
Commercial Construction, Land Development, and Other Land		325,000		-		-		4,773,032		1,683		1,683
Other Non Owner-Occupied Commercial Real Estate		353,972		657		657		6,997,797		-		-
Direct Financing Leases		822,718		-		-		585,845		-		-
Residential Real Estate		1,057,657		-		-		734,485		1,673		1,673
Installment and Other Consumer		915,478		2,686		2,686		974,591		101		101
	$	7,195,437	$	5,280	$	5,280	$	15,604,148	$	3,457	$	3,457
Impaired Loans/Leases with Specific Allowance Recorded:
Commercial and Industrial	$	1,229,737	$	15,307	$	15,307	$	314,872	$	1,971	$	1,971
Commercial Real Estate
Owner-Occupied Commercial Real Estate		653,815		-		-		66,660		-		-
Commercial Construction, Land Development, and Other Land		3,656,226		2,716		2,716		2,348,194		-		-
Other Non Owner-Occupied Commercial Real Estate		10,143,708		-		-		8,354,604		83,113		83,113
Direct Financing Leases		133,038		-		-		118,275		-		-
Residential Real Estate		302,334		-		-		462,406		-		-
Installment and Other Consumer		430,427		-		-		1,998		-		-
	$	16,549,285	$	18,023	$	18,023	$	11,667,009	$	85,084	$	85,084
Total Impaired Loans/Leases:
Commercial and Industrial	$	1,843,243	$	17,244	$	17,244	$	1,184,957	$	1,971	$	1,971
Commercial Real Estate
Owner-Occupied Commercial Real Estate		3,760,921		-		-		734,973		-		-
Commercial Construction, Land Development, and Other Land		3,981,226		2,716		2,716		7,121,226		1,683		1,683
Other Non Owner-Occupied Commercial Real Estate		10,497,680		657		657		15,352,401		83,113		83,113
Direct Financing Leases		955,756		-		-		704,120		-		-
Residential Real Estate		1,359,991		-		-		1,196,891		1,673		1,673
Installment and Other Consumer		1,345,905		2,686		2,686		976,589		101		101
	$	23,744,722	$	23,303	$	23,303	$	27,271,157	$	88,541	$	88,541

Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance
Impaired Loans/Leases with No Specific Allowance Recorded:
Commercial and Industrial	$	438,355	$	1,203,710	$	-
Commercial Real Estate
Owner-Occupied Commercial Real Estate		503,321		503,321		-
Commercial Construction, Land Development, and Other Land		678,523		678,523		-
Other Non Owner-Occupied Commercial Real Estate		495,702		495,702		-
Direct Financing Leases		777,645		777,645		-
Residential Real Estate		944,211		1,127,242		-
Installment and Other Consumer		534,368		534,368		-
	$	4,372,125	$	5,320,511	$	-
Impaired Loans/Leases with Specific Allowance Recorded:
Commercial and Industrial	$	568,597	$	590,849	$	280,170
Commercial Real Estate
Owner-Occupied Commercial Real Estate		-		-		-
Commercial Construction, Land Development, and Other Land		3,967,583		3,967,583		1,105,795
Other Non Owner-Occupied Commercial Real Estate		14,738,717		14,991,676		2,899,247
Direct Financing Leases		221,157		221,157		125,000
Residential Real Estate		273,045		273,045		105,565
Installment and Other Consumer		152,987		152,987		71,992
	$	19,922,086	$	20,197,297	$	4,587,769
Total Impaired Loans/Leases:
Commercial and Industrial	$	1,006,952	$	1,794,559	$	280,170
Commercial Real Estate
Owner-Occupied Commercial Real Estate		503,321		503,321		-
Commercial Construction, Land Development, and Other Land		4,646,106		4,646,106		1,105,795
Other Non Owner-Occupied Commercial Real Estate		15,234,419		15,487,378		2,899,247
Direct Financing Leases		998,802		998,802		125,000
Residential Real Estate		1,217,256		1,400,287		105,565
Installment and Other Consumer		687,355		687,355		71,992
	$	24,294,211	$	25,517,808	$	4,587,769

Financing Receivable Credit Quality Indicators [Table Text Block]

	As of June 30, 2013
			Commercial Real Estate
					Non Owner-Occupied
Internally Assigned Risk Rating	Commercial and Industrial		Owner-Occupied Commercial Real Estate		Commercial Construction, Land Development, and Other Land		Other Commercial Real Estate		Total
Pass (Ratings 1 through 5)	$	444,731,963	$	254,134,556	$	34,521,499	$	374,410,742	$	1,107,798,760
Special Mention (Rating 6)		10,507,646		3,349,849		6,843,887		8,026,958		28,728,340
Substandard (Rating 7)		15,176,747		9,442,687		6,648,291		26,627,405		57,895,130
Doubtful (Rating 8)		-		-		-		-		-
	$	470,416,356	$	266,927,092	$	48,013,677	$	409,065,105	$	1,194,422,230

	As of December 31, 2012
			Commercial Real Estate
					Non Owner-Occupied
Internally Assigned Risk Rating	Commercial and Industrial		Owner-Occupied Commercial Real Estate		Commercial Construction, Land Development, and Other Land		Other Commercial Real Estate		Total
Pass (Ratings 1 through 5)	$	371,856,380	$	195,567,523	$	38,125,793	$	312,370,393	$	917,920,089
Special Mention (Rating 6)		8,008,866		5,488,602		1,238,152		7,319,902		22,055,522
Substandard (Rating 7)		14,379,006		3,855,183		5,598,436		24,415,255		48,247,880
Doubtful (Rating 8)		-		-		-		-		-
	$	394,244,252	$	204,911,308	$	44,962,381	$	344,105,550	$	988,223,491

Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]

	As of June 30, 2013
Delinquency Status *	Direct Financing Leases		Residential Real Estate		Installment and Other Consumer		Total
Performing	$	114,054,183	$	141,520,822	$	73,124,630	$	328,699,635
Nonperforming		700,574		1,572,520		1,444,125		3,717,219
	$	114,754,757	$	143,093,342	$	74,568,755	$	332,416,854

	As of December 31, 2012
Delinquency Status *	Direct Financing Leases		Residential Real Estate		Installment and Other Consumer		Total
Performing	$	102,686,854	$	114,364,316	$	75,921,358	$	292,972,528
Nonperforming		998,802		1,217,257		799,156		3,015,215
	$	103,685,656	$	115,581,573	$	76,720,514	$	295,987,743

Three Months Ended [Member]

Note 4 - Loans/Leases Receivable (Tables) [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	For the three months ended June 30, 2013								For the three months ended June 30, 2012
Classes of Loans/Leases	Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance		Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance
CONCESSION - Significant payment delay
Residential Real Estate		1	$	91,581	$	91,581	$	-		-	$	-	$	-	$	-
Installment and Other Consumer		1		370,000		370,000		-		-		-		-		-
		2	$	461,581	$	461,581	$	-		-	$	-	$	-	$	-
CONCESSION - Interest rate adjusted below market
Commercial Construction, Land Development, and Other Land		1	$	337,500	$	337,500	$	-		-	$	-	$	-	$	-
Residential Real Estate		1		160,627		160,627		-		-		-		-		-
		2	$	498,127	$	498,127	$	-		-	$	-	$	-	$	-
TOTAL		4	$	959,708	$	959,708	$	-		-	$	-	$	-	$	-

Six Months Ended [Member]

Note 4 - Loans/Leases Receivable (Tables) [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	For the six months ended June 30, 2013								For the six months ended June 30, 2012
Classes of Loans/Leases	Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance		Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance
CONCESSION - Extension of maturity
Commercial and Industrial		3	$	809,494	$	809,494	$	188,700		-	$	-	$	-	$	-
		3	$	809,494	$	809,494	$	188,700		-	$	-	$	-	$	-
CONCESSION - Significant payment delay
Owner-Occupied Commercial Real Estate		1	$	47,958	$	47,958	$	-		-	$	-	$	-	$	-
Residential Real Estate		1		91,581		91,581		-		-		-		-		-
Installment and Other Consumer		1		370,000		370,000		-		-		-		-		-
Commercial Construction, Land Development, and Other Land		-		-		-		-		2		200,000		200,000		144,000
		3	$	509,539	$	509,539	$	-		2	$	200,000	$	200,000	$	144,000
CONCESSION - Interest rate adjusted below market
Commercial Construction, Land Development, and Other Land		1	$	337,500	$	337,500	$	-		1	$	337,500	$	337,500	$	-
Residential Real Estate		1		160,627		160,627		-		1		167,739		167,739		-
Installment and Other Consumer		-		-		-		-		1		16,043		16,043		-
		2	$	498,127	$	498,127	$	-		3	$	521,282	$	521,282	$	-
TOTAL		8	$	1,817,160	$	1,817,160	$	188,700		5	$	721,282	$	721,282	$	144,000