Loan balances were as follows:


	March 31, 2024			December 31, 2023
Commercial & Agriculture	$	302,663		$	304,793
Commercial Real Estate- Owner Occupied		367,419			377,321
Commercial Real Estate- Non-Owner Occupied		1,185,688			1,161,894
Residential Real Estate		676,802			659,841
Real Estate Construction		267,737			260,409
Farm Real Estate		24,908			24,771
Lease Financing Receivable		56,680			54,642
Consumer and Other		16,242			18,056
Total loans		2,898,139			2,861,727
Allowance for credit losses		(38,849	)		(37,160	)
Net loans	$	2,859,290		$	2,824,567

Included in Commercial & Agriculture loans above are $289 and $326 of Paycheck Protection Program (“PPP”) loans as of March 31, 2024 and December 31, 2023, respectively.

Included in total loans above are net deferred loan fees of $2,664 and $2,743 at March 31, 2024 and December 31, 2023, respectively.

The Company elected to exclude accrued interest receivable from the amortized cost basis of loans disclosed throughout this Note 4 and Note 5 (Allowance for Credit Losses). As of March 31, 2024 and December 31, 2023, accrued interest receivable totaled $13,513 and $12,819, respectively, and is included in the accrued interest receivable line item on the Company's Consolidated Balance Sheet.