Note 5 - Loans

9 Months Ended

Sep. 30, 2013

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

5.     Loans

In the tables below, loan classes are based on the Federal Deposit Insurance Corporation’s (“FDIC”) classification code, and portfolio segments are an aggregation of those classes based on the methodology used to develop and document the allowance for loan losses. FDIC classification codes are based on the underlying loan collateral.

The tabular disclosures in this Note include amounts related to other loans held for sale, which are reported separately from the Company’s gross loan portfolio on the Consolidated Balance Sheets and are subject to different accounting and reporting standards. Inclusion of other loans held for sale with the related disclosures for gross loans provides a more accurate and relevant picture of the Company’s credit exposures.

Composition

The following table summarizes gross loans and other loans held for sale, categorized by portfolio segment, at the dates indicated (dollars in thousands).

	September 30, 2013					December 31, 2012
	Total		% of total			Total			% of total
Commercial real estate	$	455,058		60.1	%	$	459,212			62.1	%
Single-family residential		174,693		23.1			168,180			22.8
Commercial and industrial		67,097		8.9			51,661			7.0
Consumer		49,396		6.5			50,574			6.8
Other		10,570		1.4			9,431			1.3
Total loans	$	756,814		100.0	%	$	739,058			100.0	%
Less: other loans held for sale		-					(776	)
Loans, gross	$	756,814				$	738,282

Loans included in the preceding table are net of unearned income, charge-offs and unamortized deferred fees and costs on originated loans. Net unearned income and deferred fees totaled $583 thousand and $320 thousand at September 30, 2013 and December 31, 2012, respectively.

Pledged

To borrow from the Federal Home Loan Bank (the “FHLB”), members must pledge collateral. Acceptable collateral includes, among other types of collateral, a variety of loans including residential, multifamily, home equity lines and second mortgages as well as qualifying commercial loans. At September 30, 2013 and December 31, 2012, $203.4 million and $201.2 million of gross loans, respectively, were pledged to collateralize FHLB borrowings of which $82.5 million and $79.9 million, respectively, were available as lendable collateral.

At September 30, 2013 and December 31, 2012, $2.2 million and $2.5 million, respectively, of loans were pledged as collateral to cover the various Federal Reserve services that are available for use by the Bank of which $2.0 million and $2.2 million, respectively, were available as lendable collateral.

Concentrations

The following table summarizes loans secured by commercial real estate, categorized by class, at September 30, 2013 (dollars in thousands).

	Total commercial real estate loans		% of gross loans			% of Bank's total regulatory capital
Secured by commercial real estate
Construction, land development, and other land loans	$	75,400		10.0	%		59.4	%
Multifamily residential		10,695		1.4			8.4
Nonfarm nonresidential		368,963		48.7			290.8
Total loans secured by commercial real estate	$	455,058		60.1	%		358.6	%

The following table further categorizes loans secured by commercial real estate at September 30, 2013 (dollars in thousands).

	Total commercial real estate loans		% of gross loans			% of Bank's total regulatory capital
Development commercial real estate loans
Secured by:
Land - unimproved (commercial or residential)	$	21,013		2.8	%		16.6	%
Land development - commercial		6,010		0.8			4.7
Land development - residential		7,904		1.0			6.2
Commercial construction:
Retail		5,550		0.7			4.4
Multifamily		8,318		1.1			6.6
Industrial and warehouse		1,281		0.2			1.0
Miscellaneous commercial		7,001		0.9			5.5
Total development commercial real estate loans		57,077		7.5			45.0
Existing and other commercial real estate loans
Secured by:
Hotel / motel		56,807		7.5			44.8
Retail		25,739		3.4			20.3
Office		11,103		1.5			8.7
Multifamily		10,695		1.4			8.4
Industrial and warehouse		6,664		0.9			5.3
Healthcare		14,071		1.9			11.1
Miscellaneous commercial		114,524		15.1			90.2
Residential construction - speculative		369		-			0.3
Total existing and other commercial real estate loans		239,972		31.7			189.1
Commercial real estate owner occupied and residential loans
Secured by:
Commercial - owner occupied		140,056		18.5			110.3
Commercial construction - owner occupied		9,617		1.3			7.6
Residential construction - contract		8,336		1.1			6.6
Total commercial real estate owner occupied and residential loans		158,009		20.9			124.5
Total loans secured by commercial real estate	$	455,058		60.1	%		358.6	%

Asset Quality

The following table summarizes various internal credit quality indicators of gross loans, by class, at September 30, 2013 (in thousands).

	Construction, land development and other land loans		Multifamily residential		Nonfarm nonresidential		Total commercial real estate
Grade 1	$	-	$	-	$	-	$	-
Grade 2		-		-		-		-
Grade 3		9,193		168		69,394		78,755
Grade 4		32,826		1,131		171,193		205,150
Grade W		8,616		9,206		79,937		97,759
Grade 5		2,296		-		17,447		19,743
Grade 6		4,859		181		29,084		34,124
Grade 7		803		-		1,590		2,393
Not risk rated*		16,807		9		318		17,134
Total	$	75,400	$	10,695	$	368,963	$	455,058

      *Consumer real estate loans, included within construction, land development and other land loans, are not risk rated in accordance with the Company's policy.

	Commercial and industrial
Grade 1	$	1,056
Grade 2		1,109
Grade 3		8,018
Grade 4		47,785
Grade W		5,866
Grade 5		841
Grade 6		2,057
Grade 7		304
Not risk rated		61
Total	$	67,097

	Single-family residential revolving, open end loans		Single-family residential closed end, first lien		Single-family residential closed end, junior lien		Total single-family residential loans
Performing	$	64,869	$	101,170	$	3,818	$	169,857
Nonperforming		1,019		3,585		232		4,836
Total	$	65,888	$	104,755	$	4,050	$	174,693

	Credit cards		Consumer-other		Total consumer
Performing	$	-	$	49,205	$	49,205
Nonperforming		3		188		191
Total	$	3	$	49,393	$	49,396

	Other
Performing	$	10,569
Nonperforming		1
Total	$	10,570

The following table summarizes various internal credit quality indicators on gross loans and other loans held for sale, by class, at December 31, 2012 (in thousands).

	Construction, land development and other land loans		Multifamily residential		Nonfarm nonresidential		Commercial real estate in other loans held for sale		Total commercial real estate
Grade 1	$	-	$	-	$	2,643	$	-	$	2,643
Grade 2		-		-		-		-		-
Grade 3		10,384		404		83,554		-		94,342
Grade 4		22,384		1,391		151,956		-		175,731
Grade W		6,735		2,431		73,306		-		82,472
Grade 5		3,354		7,183		28,910		-		39,447
Grade 6		4,000		246		38,328		-		42,574
Grade 7		2,780		-		1,801		776		5,357
Not risk rated*		16,486		4		156		-		16,646
	$	66,123	$	11,659	$	380,654	$	776	$	459,212
Less: Commercial real estate included in other loans held for sale										(776	)
Total									$	458,436

      *Consumer real estate loans, included within construction, land development and other land loans, are not risk rated in accordance with the Company's policy.

	Commercial and industrial
Grade 1	$	3,462
Grade 2		208
Grade 3		7,210
Grade 4		28,293
Grade W		7,330
Grade 5		677
Grade 6		3,701
Grade 7		732
Not risk rated		48
Total	$	51,661

	Single-family residential revolving, open end loans		Single-family residential closed end, first lien		Single-family residential closed end, junior lien		Total single-family residential loans
Performing	$	58,935	$	99,080	$	4,608	$	162,623
Nonperforming		816		4,442		299		5,557
Total	$	59,751	$	103,522	$	4,907	$	168,180

	Credit cards		Consumer-other		Total consumer
Performing	$	-	$	50,310	$	50,310
Nonperforming		17		247		264
Total	$	17	$	50,557	$	50,574

	Other
Performing	$	9,429
Nonperforming		2
Total	$	9,431

The following table summarizes delinquencies, by class, at September 30, 2013 (in thousands).

	30-89 days past due and still accruing		Greater than 90 days past due and still accruing		Greater than 90 days past due and not accruing (nonaccrual)		Total past due		Current		Total loans
Construction, land development and other land loans	$	336	$	-	$	4,143	$	4,479	$	70,921	$	75,400
Multifamily residential		-		-		181		181		10,514		10,695
Nonfarm nonresidential		1,342		1,723		4,623		7,688		361,275		368,963
Total commercial real estate		1,678		1,723		8,947		12,348		442,710		455,058
Single-family real estate, revolving, open end loans		173		-		1,019		1,192		64,696		65,888
Single-family real estate, closed end, first lien		461		-		3,585		4,046		100,709		104,755
Single-family real estate, closed end, junior lien		-		-		232		232		3,818		4,050
Total single-family residential		634		-		4,836		5,470		169,223		174,693
Commercial and industrial		373		-		760		1,133		65,964		67,097
Credit cards		-		-		3		3		-		3
All other consumer		393		-		188		581		48,812		49,393
Total consumer		393		-		191		584		48,812		49,396
Farmland		-		-		-		-		3,195		3,195
Obligations of states and political subdivisions of the U.S.		-		-		-		-		515		515
Other		-		-		1		1		6,859		6,860
Total other		-		-		1		1		10,569		10,570
Total loans, gross	$	3,078	$	1,723	$	14,735	$	19,536	$	737,278	$	756,814

Additional interest income of $197 thousand and $545 thousand would have been reported during the three and nine months ended September 30, 2013, respectively, had loans classified as nonaccrual during the period performed in accordance with their current contractual terms. The Company’s earnings did not include this interest income.

The following table summarizes delinquencies, by class, at December 31, 2012 (in thousands).

	30-89 days past due and still accruing		Greater than 90 days past due and not accruing (nonaccrual)			Total past due			Current		Total loans
Construction, land development and other land loans	$	175	$	5,467		$	5,642		$	61,257	$	66,899
Multifamily residential		245		-			245			11,414		11,659
Nonfarm nonresidential		4,574		3,732			8,306			372,348		380,654
Total commercial real estate		4,994		9,199			14,193			445,019		459,212
Single-family real estate, revolving, open end loans		245		816			1,061			58,690		59,751
Single-family real estate, closed end, first lien		1,441		4,442			5,883			97,639		103,522
Single-family real estate, closed end, junior lien		99		299			398			4,509		4,907
Total single-family residential		1,785		5,557			7,342			160,838		168,180
Commercial and industrial		395		826			1,221			50,440		51,661
Credit cards		-		17			17			-		17
All other consumer		405		247			652			49,905		50,557
Total consumer		405		264			669			49,905		50,574
Farmland		-		-			-			3,171		3,171
Obligations of states and political subdivisions of the U.S.		-		-			-			739		739
Other		1		2			3			5,518		5,521
Total other		1		2			3			9,428		9,431
Total loans	$	7,580	$	15,848		$	23,428		$	715,630	$	739,058
Less: other loans held for sale		-		(776	)		(776	)		-		(776	)
Total loans, gross	$	7,580	$	15,072		$	22,652		$	715,630	$	738,282

Troubled Debt Restructurings. The following table summarizes the carrying balance of troubled debt restructurings at the dates indicated (in thousands).

	September 30, 2013						December 31, 2012
	Performing		Nonperforming		Total		Performing		Nonperforming		Total
Loans, gross	$	27,012	$	2,435	$	29,447	$	30,154	$	3,124	$	33,278
Other loans held for sale		-		-		-		-		-		-
Total troubled debt restructurings	$	27,012	$	2,435	$	29,447	$	30,154	$	3,124	$	33,278

Loans classified as troubled debt restructurings may be removed from this status for disclosure purposes after a specified period of time if the restructured agreement specifies an interest rate equal to or greater than the rate that the lender was willing to accept at the time of the restructuring for a new loan with comparable risk, and the loan is performing in accordance with the terms specified by the restructured agreement.

The following table summarizes troubled debt restructurings removed from this classification during the periods indicated (dollars in thousands).

	For the three months ended September 30,				For the nine months ended September 30,
	2013		2012		2013		2012
Carrying balance	$	-	$	131	$	5,842	$	6,018
Count		-		1		8		19

The following table summarizes, by class, loans that were modified resulting in troubled debt restructurings during the periods indicated (dollars in thousands).

	For the three months ended September 30,
	2013						2012
	Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment		Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment
Nonfarm nonresidential		1	$	480	$	480		1	$	255	$	255
Total commercial real estate		1		480		480		1		255		255
Single-family real estate		-		-		-		3		645		645
Commercial and industrial		1		241		241		-		-		-
Loans, gross		2	$	721	$	721		4	$	900	$	900

	For the nine months ended September 30,
	2013						2012
	Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment		Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment
Construction, land development and other land loans		1	$	60	$	60		1	$	4,089	$	4,089
Nonfarm nonresidential		3		3,099		3,099		7		2,066		2,066
Total commercial real estate		4		3,159		3,159		8		6,155		6,155
Single-family real estate		-		-		-		4		715		715
Commercial and industrial		1		241		241		2		421		416
Consumer		-		-		-		-		-		-
Loans, gross		5	$	3,400	$	3,400		14	$	7,291	$	7,286

The following table summarizes, by type of concession, loans that were modified resulting in troubled debt restructurings during the periods indicated (dollars in thousands).

	For the three months ended September 30,
	2013						2012
	Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment		Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment
Term concession		2	$	721	$	721		2	$	439	$	439
Rate and term concessions		-		-		-		2		461		461
Loans, gross		2	$	721	$	721		4	$	900	$	900

	For the nine months ended September 30,
	2013						2012
	Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment		Number of loans		Pre-modification outstanding recorded investment		Post-modification outstanding recorded investment
Rate concession		1	$	60	$	60		-	$	-	$	-
Term concession		4		3,340		3,340		6		5,047		5,047
Rate and term concessions		-		-		-		8		2,244		2,239
Loans, gross		5	$	3,400	$	3,400		14	$	7,291	$	7,286

The following table summarizes, by class, loans that were modified resulting in troubled debt restructurings within the previous 12-month period for which there was a payment default during the periods indicated (dollars in thousands).

	For the three months ended September 30,								For the nine months ended September 30,
	2013				2012				2013				2012
	Number of loans		Recorded investment		Number of loans		Recorded investment		Number of loans		Recorded investment		Number of loans		Recorded investment
Construction, land development and other land loans		-	$	-		-	$	-		1	$	56		1	$	488
Nonfarm nonresidential		-		-		1		256		-		-		6		1,801
Total commercial real estate		-		-		1		256		1		56		7		2,289
Single-family real estate		1		404		-		-		1		404		1		46
Commercial and industrial		1		127		-		-		1		127		-		-
Consumer		-		-		-		-		-		-		-		-
Loans, gross		2	$	531		1	$	256		3	$	587		8	$	2,335

Impaired Loans. The following tables summarize the composition of impaired loans, including other loans held for sale, at the dates indicated (in thousands).

	September 30, 2013
	Performing troubled debt restructured loans		Nonperforming troubled debt restructured loans		Nonperforming other loans		Performing other loans		Total
Loans, gross	$	27,012	$	2,435	$	4,455	$	10,283	$	44,185
Total impaired loans	$	27,012	$	2,435	$	4,455	$	10,283	$	44,185

	December 31, 2012
	Performing troubled debt restructured loans		Nonperforming troubled debt restructured loans		Nonperforming other loans		Performing other loans		Total
Loans, gross	$	30,154	$	3,124	$	2,628	$	5,413	$	41,319
Other loans held for sale		-		-		776		-		776
Total impaired loans	$	30,154	$	3,124	$	3,404	$	5,413	$	42,095

The following table summarizes the composition of and information relative to impaired loans, by class, at September 30, 2013 (in thousands).

	Loans, gross
	Recorded investment		Unpaid principal balance		Related allowance
With no related allowance recorded:
Construction, land development and other land loans	$	3,260	$	6,519
Multifamily residential		181		239
Nonfarm nonresidential		24,201		30,986
Total commercial real estate		27,642		37,744
Single-family real estate, revolving, open end loans		-		-
Single-family real estate, closed end, first lien		1,478		5,924
Single-family real estate, closed end, junior lien		-		-
Total single-family residential		1,478		5,924
Commercial and industrial		952		1,845
Consumer		7		7
Total impaired loans with no related allowance recorded	$	30,079	$	45,520
With an allowance recorded:
Construction, land development and other land loans	$	261	$	261	$	68
Multifamily residential		-		-		-
Nonfarm nonresidential		12,321		12,321		1,884
Total commercial real estate		12,582		12,582		1,952
Single-family real estate, revolving, open end loans		404		404		83
Single-family real estate, closed end, first lien		553		553		49
Single-family real estate, closed end, junior lien		198		198		63
Total single-family residential		1,155		1,155		195
Commercial and industrial		342		342		17
Consumer		27		27		4
Total impaired loans with an allowance recorded	$	14,106	$	14,106	$	2,168
Total:
Construction, land development and other land loans	$	3,521	$	6,780	$	68
Multifamily residential		181		239		-
Nonfarm nonresidential		36,522		43,307		1,884
Total commercial real estate		40,224		50,326		1,952
Single-family real estate, revolving, open end loans		404		404		83
Single-family real estate, closed end, first lien		2,031		6,477		49
Single-family real estate, closed end, junior lien		198		198		63
Total single-family residential		2,633		7,079		195
Commercial and industrial		1,294		2,187		17
Consumer		34		34		4
Total impaired loans	$	44,185	$	59,626	$	2,168

Interest income recognized on impaired loans during the three and nine months ended September 30, 2013 was $435 thousand and $1.3 million, respectively. The average balance of total impaired loans was $45.7 million and $45.1 million for the same periods.

The following table summarizes the composition of and information relative to impaired loans, by class, at December 31, 2012 (in thousands). 

	Loans, gross						Other loans held for sale				Total loans
	Recorded investment		Unpaid principal balance		Related allowance		Recorded investment		Unpaid principal balance		Recorded investment		Unpaid principal balance		Related allowance
With no related allowance recorded:
Construction, land development and other land loans	$	3,732	$	16,005			$	776	$	8,656	$	4,508	$	24,661
Multifamily residential		-		-				-		-		-		-
Nonfarm nonresidential		18,012		24,275				-		-		18,012		24,275
Total commercial real estate		21,744		40,280				776		8,656		22,520		48,936
Single-family real estate, revolving, open end loans		-		-				-		-		-		-
Single-family real estate, closed end, first lien		1,963		6,408				-		-		1,963		6,408
Single-family real estate, closed end, junior lien		31		31				-		-		31		31
Total single-family residential		1,994		6,439				-		-		1,994		6,439
Commercial and industrial		674		1,101				-		-		674		1,101
Consumer		18		18								18		18
Total impaired loans with no related allowance recorded	$	24,430	$	47,838			$	776	$	8,656	$	25,206	$	56,494
With an allowance recorded:
Construction, land development and other land loans	$	254	$	254	$	68					$	254	$	254	$	68
Multifamily residential		246		246		76						246		246		76
Nonfarm nonresidential		14,309		14,309		2,055						14,309		14,309		2,055
Total commercial real estate		14,809		14,809		2,199						14,809		14,809		2,199
Single-family real estate, revolving, open end loans		404		404		-						404		404		-
Single-family real estate, closed end, first lien		707		707		54						707		707		54
Single-family real estate, closed end, junior lien		173		173		162						173		173		162
Total single-family residential		1,284		1,284		216						1,284		1,284		216
Commercial and industrial		776		776		58						776		776		58
Consumer		20		20		4						20		20		4
Total impaired loans with an allowance recorded	$	16,889	$	16,889	$	2,477					$	16,889	$	16,889	$	2,477
Total:
Construction, land development and other land loans	$	3,986	$	16,259	$	68	$	776	$	8,656	$	4,762	$	24,915	$	68
Multifamily residential		246		246		76		-		-		246		246		76
Nonfarm nonresidential		32,321		38,584		2,055		-		-		32,321		38,584		2,055
Total commercial real estate		36,553		55,089		2,199		776		8,656		37,329		63,745		2,199
Single-family real estate, revolving, open end loans		404		404		-		-		-		404		404		-
Single-family real estate, closed end, first lien		2,670		7,115		54		-		-		2,670		7,115		54
Single-family real estate, closed end, junior lien		204		204		162		-		-		204		204		162
Total single-family residential		3,278		7,723		216		-		-		3,278		7,723		216
Commercial and industrial		1,450		1,877		58		-		-		1,450		1,877		58
Consumer		38		38		4		-		-		38		38		4
Total impaired loans	$	41,319	$	64,727	$	2,477	$	776	$	8,656	$	42,095	$	73,383	$	2,477

Allowance for Loan Losses

The following tables summarize the allowance for loan losses and recorded investment in gross loans, by portfolio segment, at the dates and for the periods indicated (in thousands).

	For the three months ended September 30, 2013
	Commercial real estate		Single-family residential		Commercial and industrial			Consumer		Other		Total
Allowance for loan losses:
Allowance for loan losses, beginning of period	$	11,029	$	3,018	$	2,139		$	1,025	$	7	$	17,218
Provision for loan losses		562		214		(254	)		50		73		645
Loan charge-offs		526		179		472			58		151		1,386
Loan recoveries		40		28		44			36		81		229
Net loans charged-off		486		151		428			22		70		1,157
Allowance for loan losses, end of period	$	11,105	$	3,081	$	1,457		$	1,053	$	10	$	16,706

	For the nine months ended September 30, 2013
	Commercial real estate			Single-family residential		Commercial and industrial		Consumer		Other		Total
Allowance for loan losses, beginning of period	$	12,317		$	3,140	$	1,264	$	1,093	$	11	$	17,825
Provision for loan losses		(36	)		465		960		68		208		1,665
Loan charge-offs		1,284			611		846		219		501		3,461
Loan recoveries		108			87		79		111		292		677
Net loans charged-off		1,176			524		767		108		209		2,784
Allowance for loan losses, end of period	$	11,105		$	3,081	$	1,457	$	1,053	$	10	$	16,706

	September 30, 2013
Individually evaluated for impairment	$	1,952	$	195	$	17	$	4	$	-	$	2,168
Collectively evaluated for impairment		9,153		2,886		1,440		1,049		10		14,538
Allowance for loan losses, end of period	$	11,105	$	3,081	$	1,457	$	1,053	$	10	$	16,706

	September 30, 2013
Individually evaluated for impairment	$	40,224	$	2,633	$	1,294	$	34	$	-	$	44,185
Collectively evaluated for impairment		414,834		172,060		65,803		49,362		10,570		712,629
Total loans, gross	$	455,058	$	174,693	$	67,097	$	49,396	$	10,570	$	756,814

	For the three months ended September 30, 2012
	Commercial real estate		Single-family residential		Commercial and industrial			Consumer		Other		Total
Allowance for loan losses:
Allowance for loan losses, beginning of period	$	12,552	$	3,308	$	1,334		$	1,070	$	14	$	18,278
Provision for loan losses		483		40		(92	)		104		65		600
Loan charge-offs		274		141		59			139		178		791
Loan recoveries		66		20		25			39		101		251
Net loans charged-off		208		121		34			100		77		540
Allowance for loan losses, end of period	$	12,827	$	3,227	$	1,208		$	1,074	$	2	$	18,338

	For the nine months ended September 30, 2012
	Commercial real estate		Single-family residential		Commercial and industrial			Consumer		Other		Total
Allowance for loan losses, beginning of period	$	18,026	$	4,488	$	1,862		$	1,209	$	11	$	25,596
Provision for loan losses		10,126		1,689		(426	)		218		143		11,750
Loan charge-offs		15,495		3,044		361			498		497		19,895
Loan recoveries		170		94		133			145		345		887
Net loans charged-off		15,325		2,950		228			353		152		19,008
Allowance for loan losses, end of period	$	12,827	$	3,227	$	1,208		$	1,074	$	2	$	18,338

	September 30, 2012
Individually evaluated for impairment	$	3,127	$	261	$	49	$	5	$	-	$	3,442
Collectively evaluated for impairment		9,700		2,966		1,159		1,069		2		14,896
Allowance for loan losses, end of period	$	12,827	$	3,227	$	1,208	$	1,074	$	2	$	18,338

	September 30, 2012
Individually evaluated for impairment	$	35,486	$	3,746	$	1,481	$	39	$	-	$	40,752
Collectively evaluated for impairment		415,898		166,397		50,440		51,332		9,121		693,188
Total loans, gross	$	451,384	$	170,143	$	51,921	$	51,371	$	9,121	$	733,940