Loan balances were as follows:


	June 30, 2024			December 31, 2023
Commercial & Agriculture	$	318,499		$	304,793
Commercial Real Estate- Owner Occupied		377,308			377,321
Commercial Real Estate- Non-Owner Occupied		1,213,341			1,161,894
Residential Real Estate		729,213			659,841
Real Estate Construction		283,446			260,409
Farm Real Estate		24,376			24,771
Lease Financing Receivables		53,461			54,642
Consumer and Other		15,352			18,057
Total loans		3,014,996			2,861,728
Allowance for credit losses		(39,919	)		(37,160	)
Net loans	$	2,975,077		$	2,824,568

Included in Commercial & Agriculture loans above are $251 and $326 of Paycheck Protection Program (“PPP”) loans as of June 30, 2024 and December 31, 2023, respectively.

Included in total loans above are net deferred loan fees of $2,774 and $2,743 at June 30, 2024 and December 31, 2023, respectively.

The Company elected to exclude accrued interest receivable from the amortized cost basis of loans disclosed in this Note 4 and Note 5 (Allowance for Credit Losses). As of June 30, 2024 and December 31, 2023, accrued interest receivable totaled $14,543 and $12,819, respectively, and is included in accrued interest receivable line item on the Company's Consolidated Balance Sheet.