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Loans and allowance for credit losses | 3 Months Ended
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Mar. 31, 2014
Receivables [Abstract] |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 4 – Loans and allowance for credit losses The Company makes residential mortgage, commercial and consumer loans to customers primarily in Talbot County, Queen Anne’s County, Kent County, Caroline County and Dorchester County in Maryland and in Kent County, Delaware. The following table provides information about the principal classes of the loan portfolio at March 31, 2014 and December 31, 2013. At December 31, 2013, $3.5 million of nonaccrual construction loans were classified as held for sale. During the first quarter of 2014, these loans held for sale were reclassified to loans.
(Dollars in thousands) |  | March 31, 2014 |  | December 31, 2013 |
Construction |  | $ | 66,812 |  | $ | 64,591 |
Residential real estate |  |  | 270,480 |  |  | 274,857 |
Commercial real estate |  |  | 302,147 |  |  | 304,605 |
Commercial |  |  | 54,014 |  |  | 57,195 |
Consumer |  |  | 10,184 |  |  | 10,671 |
Total loans |  |  | 703,637 |  |  | 711,919 |
Allowance for credit losses |  |  | (10,069) |  |  | (10,725) |
Total loans, net |  | $ | 693,568 |  | $ | 701,194 |
Loans are stated at their principal amount outstanding net of any deferred fees and costs. Interest income on loans is accrued at the contractual rate based on the principal amount outstanding. Fees charged and costs capitalized for originating loans are being amortized substantially on the interest method over the term of the loan. A loan is placed on nonaccrual (i.e., interest income is no longer accrued) when it is specifically determined to be impaired or when principal or interest is delinquent for 90 days or more, unless the loan is well secured and in the process of collection. Any unpaid interest previously accrued on those loans is reversed from income. Interest payments received on nonaccrual loans are applied as a reduction of the loan principal balance unless collectability of the principal amount is reasonably assured, in which case interest is recognized on a cash basis. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured. A loan is considered impaired if it is probable that the Company will not collect all principal and interest payments according to the loan’s contractual terms. An impaired loan may show deficiencies in the borrower’s overall financial condition, payment history, support available from financial guarantors and/or the fair market value of collateral. The impairment of a loan is measured at the present value of expected future cash flows using the loan’s effective interest rate, or at the loan’s observable market price or the fair value of the collateral if the loan is collateral dependent. Generally, the Company measures impairment on such loans by reference to the fair value of the collateral. Once the amount of impairment has been determined, the uncollectible portion is charged off. Income on impaired loans is recognized on a cash basis, and payments are first applied against the principal balance outstanding (i.e., placing impaired loans on nonaccrual status). Generally, interest income is not recognized on impaired loans unless the likelihood of further loss is remote. The allowance for credit losses may include specific reserves related to impaired loans. Specific reserves remain until charge offs are made. Impaired loans do not include groups of smaller balance homogenous loans such as residential mortgage and consumer installment loans that are evaluated collectively for impairment. Reserves for probable credit losses related to these loans are based on historical loss ratios and are included in the formula portion of the allowance for credit losses. See additional discussion under the caption “Critical Accounting Policies” in Management’s Discussion and Analysis of Financial Condition and Results of Operations. A loan is considered a troubled debt restructuring if a borrower is experiencing financial difficulties and a creditor has granted a concession. Concessions may include interest rate reductions or below market interest rates, principal forgiveness, restructuring amortization schedules and other actions intended to minimize potential losses. All loans designated as troubled debt restructurings (“TDRs”) are considered impaired loans and may be on either accrual or nonaccrual status.
The following tables include impairment information relating to loans and the allowance for credit losses as of March 31, 2014 and December 31, 2013.
(Dollars in thousands) |  | Construction |  | Residential real estate |  | Commercial real estate |  | Commercial |  | Consumer |  | Unallocated |  | Total |
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 9,517 |  | $ | 19,791 |  | $ | 14,296 |  | $ | 843 |  | $ | 42 |  | $ | - |  | $ | 44,489 |
Loans collectively evaluated for impairment |  |  | 57,295 |  |  | 250,689 |  |  | 287,851 |  |  | 53,171 |  |  | 10,142 |  |  | - |  |  | 659,148 |
Total loans |  | $ | 66,812 |  | $ | 270,480 |  | $ | 302,147 |  | $ | 54,014 |  | $ | 10,184 |  | $ | - |  | $ | 703,637 |
Allowance for credit losses allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 341 |  | $ | 258 |  | $ | 1,510 |  | $ | 72 |  | $ | 27 |  | $ | - |  | $ | 2,208 |
Loans collectively evaluated for impairment |  |  | 1,656 |  |  | 1,828 |  |  | 3,074 |  |  | 605 |  |  | 281 |  |  | 417 |  |  | 7,861 |
Total allowance for credit losses |  | $ | 1,997 |  | $ | 2,086 |  | $ | 4,584 |  | $ | 677 |  | $ | 308 |  | $ | 417 |  | $ | 10,069 |
(Dollars in thousands) |  | Construction |  | Residential real estate |  | Commercial real estate |  | Commercial |  | Consumer |  | Unallocated |  | Total |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 5,569 |  | $ | 19,748 |  | $ | 14,462 |  | $ | 887 |  | $ | 48 |  | $ | - |  | $ | 40,714 |
Loans collectively evaluated for impairment |  |  | 59,022 |  |  | 255,109 |  |  | 290,143 |  |  | 56,308 |  |  | 10,623 |  |  | - |  |  | 671,205 |
Total loans |  | $ | 64,591 |  | $ | 274,857 |  | $ | 304,605 |  | $ | 57,195 |  | $ | 10,671 |  | $ | - |  | $ | 711,919 |
Allowance for credit losses allocated to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans individually evaluated for impairment |  | $ | 204 |  | $ | 285 |  | $ | 44 |  | $ | 245 |  | $ | 5 |  | $ | - |  | $ | 783 |
Loans collectively evaluated for impairment |  |  | 1,756 |  |  | 3,569 |  |  | 2,985 |  |  | 1,021 |  |  | 238 |  |  | 373 |  |  | 9,942 |
Total allowance for credit losses |  | $ | 1,960 |  | $ | 3,854 |  | $ | 3,029 |  | $ | 1,266 |  | $ | 243 |  | $ | 373 |  | $ | 10,725 |
The following tables provide information on impaired loans and any related allowance by loan class as of March 31, 2014 and December 31, 2013. The difference between the unpaid principal balance and the recorded investment is the amount of partial charge-offs that have been taken.
(Dollars in thousands) |  | Unpaid principal balance |  | Recorded investment with no allowance |  | Recorded investment with an allowance |  | Related allowance |  | Year-to-date average recorded investment |
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired nonaccrual loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 12,805 |  | $ | 4,383 |  | $ | 3,828 |  | $ | 340 |  | $ | 7,969 |
Residential real estate |  |  | 5,064 |  |  | 3,363 |  |  | 382 |  |  | 115 |  |  | 6,393 |
Commercial real estate |  |  | 6,792 |  |  | 2,566 |  |  | 3,811 |  |  | 1,504 |  |  | 5,162 |
Commercial |  |  | 1,991 |  |  | 710 |  |  | 71 |  |  | 63 |  |  | 686 |
Consumer |  |  | 50 |  |  | 15 |  |  | 27 |  |  | 27 |  |  | 14 |
Total |  |  | 26,702 |  |  | 11,037 |  |  | 8,119 |  |  | 2,049 |  |  | 20,224 |
Impaired accruing TDRs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 1,306 |  |  | 1,214 |  |  | 92 |  |  | 1 |  |  | 1,463 |
Residential real estate |  |  | 16,046 |  |  | 13,555 |  |  | 2,491 |  |  | 143 |  |  | 15,314 |
Commercial real estate |  |  | 7,919 |  |  | 7,140 |  |  | 779 |  |  | 6 |  |  | 8,855 |
Commercial |  |  | 62 |  |  | 9 |  |  | 53 |  |  | 9 |  |  | 79 |
Consumer |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Total |  |  | 25,333 |  |  | 21,918 |  |  | 3,415 |  |  | 159 |  |  | 25,711 |
Total impaired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 14,111 |  |  | 5,597 |  |  | 3,920 |  |  | 341 |  |  | 9,432 |
Residential real estate |  |  | 21,110 |  |  | 16,918 |  |  | 2,873 |  |  | 258 |  |  | 21,707 |
Commercial real estate |  |  | 14,711 |  |  | 9,706 |  |  | 4,590 |  |  | 1,510 |  |  | 14,017 |
Commercial |  |  | 2,053 |  |  | 719 |  |  | 124 |  |  | 72 |  |  | 765 |
Consumer |  |  | 50 |  |  | 15 |  |  | 27 |  |  | 27 |  |  | 14 |
Total |  | $ | 52,035 |  | $ | 32,955 |  | $ | 11,534 |  | $ | 2,208 |  | $ | 45,935 |
(Dollars in thousands) |  | Unpaid principal balance |  | Recorded investment with no allowance |  | Recorded investment with an allowance |  | Related allowance |  | Year-to-date average recorded investment |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Impaired nonaccrual loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 6,787 |  | $ | 3,709 |  | $ | 240 |  | $ | 203 |  | $ | 7,270 |
Residential real estate |  |  | 7,692 |  |  | 3,862 |  |  | 1,304 |  |  | 225 |  |  | 10,240 |
Commercial real estate |  |  | 5,218 |  |  | 4,261 |  |  | 410 |  |  | 38 |  |  | 7,829 |
Commercial |  |  | 1,801 |  |  | 547 |  |  | 245 |  |  | 245 |  |  | 619 |
Consumer |  |  | 56 |  |  | 43 |  |  | 5 |  |  | 5 |  |  | 48 |
Total |  |  | 21,554 |  |  | 12,422 |  |  | 2,204 |  |  | 716 |  |  | 26,006 |
Impaired accruing TDRs: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 1,620 |  |  | 1,527 |  |  | 93 |  |  | 1 |  |  | 14,405 |
Residential real estate |  |  | 14,582 |  |  | 13,177 |  |  | 1,405 |  |  | 60 |  |  | 11,101 |
Commercial real estate |  |  | 9,791 |  |  | 9,006 |  |  | 785 |  |  | 6 |  |  | 13,308 |
Commercial |  |  | 95 |  |  | 95 |  |  | - |  |  | - |  |  | 105 |
Consumer |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Total |  |  | 26,088 |  |  | 23,805 |  |  | 2,283 |  |  | 67 |  |  | 38,919 |
Total impaired loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 8,407 |  |  | 5,236 |  |  | 333 |  |  | 204 |  |  | 21,675 |
Residential real estate |  |  | 22,274 |  |  | 17,039 |  |  | 2,709 |  |  | 285 |  |  | 21,341 |
Commercial real estate |  |  | 15,009 |  |  | 13,267 |  |  | 1,195 |  |  | 44 |  |  | 21,137 |
Commercial |  |  | 1,896 |  |  | 642 |  |  | 245 |  |  | 245 |  |  | 724 |
Consumer |  |  | 56 |  |  | 43 |  |  | 5 |  |  | 5 |  |  | 48 |
Total |  | $ | 47,642 |  | $ | 36,227 |  | $ | 4,487 |  | $ | 783 |  | $ | 64,925 |
The following tables provide information on loans that were modified and considered TDRs during the three months ended March 31, 2014 and March 31, 2013.
(Dollars in thousands) |  |  | Number of contracts |  | Premodification outstanding recorded investment |  | Postmodification outstanding recorded investment |  | Related allowance |
TDRs: |  |  |  |  |  |  |  |  |  |  |  |  |
For the three months ended March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | - |  | $ | - |  | $ | - |  | $ | - |
Residential real estate |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial real estate |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial |  |  | - |  |  | - |  |  | - |  |  | - |
Consumer |  |  | - |  |  | - |  |  | - |  |  | - |
Total |  |  | - |  | $ | - |  | $ | - |  | $ | - |
For the three months ended March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  |  | 2 |  | $ | 123 |  | $ | 123 |  | $ | - |
Residential real estate |  |  | 2 |  |  | 525 |  |  | 536 |  |  | - |
Commercial real estate |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial |  |  | - |  |  | - |  |  | - |  |  | - |
Consumer |  |  | - |  |  | - |  |  | - |  |  | - |
Total |  |  | 4 |  | $ | 648 |  | $ | 659 |  | $ | - |
The following tables provide information on TDRs that defaulted during the three months ended March 31, 2014 and March 31, 2013. Generally, a loan is considered in default when principal or interest is past due 90 days or more.
(Dollars in thousands) |  |  | Number of contracts |  | Recorded investment |  | Related allowance |
TDRs that subsequently defaulted (1): |  |  |  |  |  |  |  |  |  |
For the three months ended March 31, 2014 |  |  |  |  |  |  |  |  |  |
Construction |  |  | - |  | $ | - |  | $ | - |
Residential real estate |  |  | - |  |  | - |  |  | - |
Commercial real estate |  |  | - |  |  | - |  |  | - |
Commercial |  |  | - |  |  | - |  |  | - |
Consumer |  |  | - |  |  | - |  |  | - |
Total |  |  | - |  | $ | - |  | $ | - |
TDRs that subsequently defaulted (2): |  |  |  |  |  |  |  |  |  |
For the three months ended March 31, 2013 |  |  |  |  |  |  |  |  |  |
Construction |  |  | - |  | $ | - |  | $ | - |
Residential real estate |  |  | 2 |  |  | 177 |  |  | - |
Commercial real estate |  |  | 1 |  |  | 1,741 |  |  | 74 |
Commercial |  |  | - |  |  | - |  |  | - |
Consumer |  |  | - |  |  | - |  |  | - |
Total |  |  | 3 |  | $ | 1,918 |  | $ | 74 |
(1) These loans were classified as TDRs during 2013. (2) These loans were classified as TDRs during 2012.
Management uses risk ratings as part of its monitoring of the credit quality in the Company’s loan portfolio. Loans that are identified as special mention, substandard or doubtful are adversely rated. They are assigned higher risk ratings than favorably rated loans in the calculation of the formula portion of the allowance for credit losses. The following tables provide information on loan risk ratings as of March 31, 2014 and December 31, 2013.
(Dollars in thousands) |  | Pass/Performing |  | Special mention |  | Substandard |  | Doubtful |  | Total |
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 39,893 |  | $ | 15,871 |  | $ | 11,048 |  | $ | - |  | $ | 66,812 |
Residential real estate |  |  | 235,953 |  |  | 23,263 |  |  | 11,264 |  |  | - |  |  | 270,480 |
Commercial real estate |  |  | 250,195 |  |  | 31,651 |  |  | 20,301 |  |  | - |  |  | 302,147 |
Commercial |  |  | 49,265 |  |  | 3,797 |  |  | 362 |  |  | 590 |  |  | 54,014 |
Consumer |  |  | 10,095 |  |  | 47 |  |  | 42 |  |  | - |  |  | 10,184 |
Total |  | $ | 585,401 |  | $ | 74,629 |  | $ | 43,017 |  | $ | 590 |  | $ | 703,637 |
(Dollars in thousands) |  | Pass/Performing |  | Special mention |  | Substandard |  | Doubtful |  | Total |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 39,268 |  | $ | 15,884 |  | $ | 9,439 |  | $ | - |  | $ | 64,591 |
Residential real estate |  |  | 235,054 |  |  | 22,638 |  |  | 17,114 |  |  | 51 |  |  | 274,857 |
Commercial real estate |  |  | 255,280 |  |  | 30,105 |  |  | 19,210 |  |  | 10 |  |  | 304,605 |
Commercial |  |  | 52,032 |  |  | 3,691 |  |  | 972 |  |  | 500 |  |  | 57,195 |
Consumer |  |  | 10,451 |  |  | 48 |  |  | 172 |  |  | - |  |  | 10,671 |
Total |  | $ | 592,085 |  | $ | 72,366 |  | $ | 46,907 |  | $ | 561 |  | $ | 711,919 |
The following tables provide information on the aging of the loan portfolio as of March 31, 2014 and December 31, 2013.
|  | Accruing |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  | Current |  |  | 30-59 days past due |  |  | 60-89 days past due |  |  | 90 days or more past due |  |  | Total past due |  |  | Nonaccrual |  |  | Total |
March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 57,666 |  |  | $ | 935 |  |  | $ | - |  |  | $ | - |  |  | $ | 935 |  |  | $ | 8,211 |  |  | $ | 66,812 |
Residential real estate |  |  | 261,491 |  |  |  | 4,246 |  |  |  | 998 |  |  |  | - |  |  |  | 5,244 |  |  |  | 3,745 |  |  |  | 270,480 |
Commercial real estate |  |  | 293,871 |  |  |  | 1,027 |  |  |  | 755 |  |  |  | 117 |  |  |  | 1,899 |  |  |  | 6,377 |  |  |  | 302,147 |
Commercial |  |  | 52,894 |  |  |  | 201 |  |  |  | 134 |  |  |  | 4 |  |  |  | 339 |  |  |  | 781 |  |  |  | 54,014 |
Consumer |  |  | 10,004 |  |  |  | 120 |  |  |  | 18 |  |  |  | - |  |  |  | 138 |  |  |  | 42 |  |  |  | 10,184 |
Total |  | $ | 675,926 |  |  | $ | 6,529 |  |  | $ | 1,905 |  |  | $ | 121 |  |  | $ | 8,555 |  |  | $ | 19,156 |  |  | $ | 703,637 |
Percent of total loans |  |  | 96.1 | % |  |  | 0.9 | % |  |  | 0.3 | % |  |  | - | % |  |  | 1.2 | % |  |  | 2.7 | % |  |  |  |
|  | Accruing |  |  |  |  |  |  |  |  |
(Dollars in thousands) |  | Current |  |  | 30-59 days past due |  |  | 60-89 days past due |  |  | 90 days or more past due |  |  | Total past due |  |  | Nonaccrual |  |  | Total |
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Construction |  | $ | 60,642 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,949 |  |  | $ | 64,591 |
Residential real estate |  |  | 265,182 |  |  |  | 2,765 |  |  |  | 1,724 |  |  |  | 20 |  |  |  | 4,509 |  |  |  | 5,166 |  |  |  | 274,857 |
Commercial real estate |  |  | 299,295 |  |  |  | 639 |  |  |  | - |  |  |  | - |  |  |  | 639 |  |  |  | 4,671 |  |  |  | 304,605 |
Commercial |  |  | 55,576 |  |  |  | 330 |  |  |  | 247 |  |  |  | 250 |  |  |  | 827 |  |  |  | 792 |  |  |  | 57,195 |
Consumer |  |  | 10,469 |  |  |  | 23 |  |  |  | 131 |  |  |  | - |  |  |  | 154 |  |  |  | 48 |  |  |  | 10,671 |
Total |  | $ | 691,164 |  |  | $ | 3,757 |  |  | $ | 2,102 |  |  | $ | 270 |  |  | $ | 6,129 |  |  | $ | 14,626 |  |  | $ | 711,919 |
Percent of total loans |  |  | 97.1 | % |  |  | 0.5 | % |  |  | 0.3 | % |  |  | - | % |  |  | 0.8 | % |  |  | 2.1 | % |  |  |  |
Management evaluates the adequacy of the allowance for credit losses at least quarterly and adjusts the provision for credit losses based on this analysis. The following tables provide a summary of the activity in the allowance for credit losses allocated by loan class for the three months ended March 31, 2014 and 2013. Allocation of a portion of the allowance to one loan class does not preclude its availability to absorb losses in other loan classes.
(Dollars in thousands) |  | Construction |  | Residential real estate |  | Commercial real estate |  | Commercial |  | Consumer |  | Unallocated |  | Total |
For the three months ended March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,960 |  | $ | 3,854 |  | $ | 3,029 |  | $ | 1,266 |  | $ | 243 |  | $ | 373 |  | $ | 10,725 |
Charge-offs |  |  | (17) |  |  | (672) |  |  | (90) |  |  | (842) |  |  | (127) |  |  | - |  |  | (1,748) |
Recoveries |  |  | 10 |  |  | 43 |  |  | 6 |  |  | 50 |  |  | 8 |  |  | - |  |  | 117 |
Net charge-offs |  |  | (7) |  |  | (629) |  |  | (84) |  |  | (792) |  |  | (119) |  |  | - |  |  | (1,631) |
Provision |  |  | 44 |  |  | (1,139) |  |  | 1,639 |  |  | 203 |  |  | 184 |  |  | 44 |  |  | 975 |
Ending balance |  | $ | 1,997 |  | $ | 2,086 |  | $ | 4,584 |  | $ | 677 |  | $ | 308 |  | $ | 417 |  | $ | 10,069 |
(Dollars in thousands) |  | Construction |  | Residential real estate |  | Commercial real estate |  | Commercial |  | Consumer |  | Unallocated |  | Total |
For the three months ended March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 4,387 |  | $ | 5,194 |  | $ | 4,134 |  | $ | 1,682 |  | $ | 407 |  | $ | 187 |  | $ | 15,991 |
Charge-offs |  |  | (707) |  |  | (793) |  |  | (1,075) |  |  | (87) |  |  | (49) |  |  | - |  |  | (2,711) |
Recoveries |  |  | 1 |  |  | 239 |  |  | 3 |  |  | 52 |  |  | 10 |  |  | - |  |  | 305 |
Net charge-offs |  |  | (706) |  |  | (554) |  |  | (1,072) |  |  | (35) |  |  | (39) |  |  | - |  |  | (2,406) |
Provision |  |  | 435 |  |  | 224 |  |  | 1,312 |  |  | 113 |  |  | (38) |  |  | 104 |  |  | 2,150 |
Ending balance |  | $ | 4,116 |  | $ | 4,864 |  | $ | 4,374 |  | $ | 1,760 |  | $ | 330 |  | $ | 291 |  | $ | 15,735 |

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