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Loans and ALLL (Tables) | 6 Months Ended
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Jun. 30, 2021
Receivables [Abstract] |
Allowance for Loan Losses and Recorded Investment in Loans | Summaries of the ALLL and the recorded investment in loans by segments follows:
| Allowance for Loan Losses
| Three Months Ended June 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
April 1, 2021 | $ | 1,699 |  |  | $ | 230 |  |  | $ | 1,163 |  |  | $ | 956 |  |  | $ | 5,223 |  |  | $ | 9,271 |
Charge-offs | — |  |  | — |  |  | — |  |  | (53) |  |  | — |  |  | (53) |
Recoveries | 17 |  |  | 3 |  |  | 48 |  |  | 43 |  |  | — |  |  | 111 |
Provision for loan losses | 595 |  |  | 15 |  |  | (257) |  |  | (8) |  |  | (314) |  |  | 31 |
June 30, 2021 | $ | 2,311 |  |  | $ | 248 |  |  | $ | 954 |  |  | $ | 938 |  |  | $ | 4,909 |  |  | $ | 9,360 |
| Allowance for Loan Losses
| Six Months Ended June 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
January 1, 2021 | $ | 2,162 |  |  | $ | 311 |  |  | $ | 1,363 |  |  | $ | 798 |  |  | $ | 5,110 |  |  | $ | 9,744 |
Charge-offs | (31) |  |  | — |  |  | — |  |  | (181) |  |  | — |  |  | (212) |
Recoveries | 99 |  |  | 5 |  |  | 103 |  |  | 113 |  |  | — |  |  | 320 |
Provision for loan losses | 81 |  |  | (68) |  |  | (512) |  |  | 208 |  |  | (201) |  |  | (492) |
June 30, 2021 | $ | 2,311 |  |  | $ | 248 |  |  | $ | 954 |  |  | $ | 938 |  |  | $ | 4,909 |  |  | $ | 9,360 |
| Allowance for Loan Losses and Recorded Investment in Loans
| June 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
ALLL |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 541 |  |  | $ | 3 |  |  | $ | 657 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,201 |
Collectively evaluated for impairment | 1,770 |  |  | 245 |  |  | 297 |  |  | 938 |  |  | 4,909 |  |  | 8,159 |
Total | $ | 2,311 |  |  | $ | 248 |  |  | $ | 954 |  |  | $ | 938 |  |  | $ | 4,909 |  |  | $ | 9,360 |
Loans |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 12,004 |  |  | $ | 14,843 |  |  | $ | 3,688 |  |  | $ | — |  |  |  |  | $ | 30,535 |
Collectively evaluated for impairment | 711,884 |  |  | 80,354 |  |  | 308,879 |  |  | 75,011 |  |  |  |  | 1,176,128 |
Total | $ | 723,888 |  |  | $ | 95,197 |  |  | $ | 312,567 |  |  | $ | 75,011 |  |  |  |  | $ | 1,206,663 |
| Allowance for Loan Losses
| Three Months Ended June 30, 2020
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
April 1, 2020 | $ | 2,375 |  |  | $ | 490 |  |  | $ | 1,717 |  |  | $ | 961 |  |  | $ | 3,154 |  |  | $ | 8,697 |
Charge-offs | (1) |  |  | (6) |  |  | — |  |  | (59) |  |  | — |  |  | (66) |
Recoveries | 30 |  |  | 2 |  |  | 39 |  |  | 70 |  |  | — |  |  | 141 |
Provision for loan losses | (283) |  |  | (130) |  |  | (563) |  |  | (147) |  |  | 1,228 |  |  | 105 |
June 30, 2020 | $ | 2,121 |  |  | $ | 356 |  |  | $ | 1,193 |  |  | $ | 825 |  |  | $ | 4,382 |  |  | $ | 8,877 |
| Allowance for Loan Losses
| Six Months Ended June 30, 2020
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
January 1, 2020 | $ | 1,914 |  |  | $ | 634 |  |  | $ | 2,047 |  |  | $ | 922 |  |  | $ | 2,422 |  |  | $ | 7,939 |
Charge-offs | (5) |  |  | (22) |  |  | (15) |  |  | (182) |  |  | — |  |  | (224) |
Recoveries | 52 |  |  | 35 |  |  | 66 |  |  | 116 |  |  | — |  |  | 269 |
Provision for loan losses | 160 |  |  | (291) |  |  | (905) |  |  | (31) |  |  | 1,960 |  |  | 893 |
June 30, 2020 | $ | 2,121 |  |  | $ | 356 |  |  | $ | 1,193 |  |  | $ | 825 |  |  | $ | 4,382 |  |  | $ | 8,877 |
| Allowance for Loan Losses and Recorded Investment in Loans
| December 31, 2020
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
ALLL |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 84 |  |  | $ | 56 |  |  | $ | 771 |  |  | $ | — |  |  | $ | — |  |  | $ | 911 |
Collectively evaluated for impairment | 2,078 |  |  | 255 |  |  | 592 |  |  | 798 |  |  | 5,110 |  |  | 8,833 |
Total | $ | 2,162 |  |  | $ | 311 |  |  | $ | 1,363 |  |  | $ | 798 |  |  | $ | 5,110 |  |  | $ | 9,744 |
Loans |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 9,821 |  |  | $ | 13,796 |  |  | $ | 4,319 |  |  | $ | — |  |  |  |  | $ | 27,936 |
Collectively evaluated for impairment | 746,865 |  |  | 86,665 |  |  | 303,224 |  |  | 73,621 |  |  |  |  | 1,210,375 |
Total | $ | 756,686 |  |  | $ | 100,461 |  |  | $ | 307,543 |  |  | $ | 73,621 |  |  |  |  | $ | 1,238,311 |
Credit quality indicators for commercial and agricultural credit exposures | The following tables display the internally assigned credit risk ratings for commercial and agricultural credit exposures as of:
| June 30, 2021
| Commercial |  | Agricultural |  |
| Real Estate |  | Other |  | Advances to Mortgage Brokers |  | Total |  | Real Estate |  | Other |  | Total |  | Total
Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 - Excellent | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
2 - High quality | 6,845 |  |  | 10,735 |  |  | — |  |  | 17,580 |  |  | 462 |  |  | 8 |  |  | 470 |  |  | 18,050 |
3 - High satisfactory | 79,146 |  |  | 51,741 |  |  | — |  |  | 130,887 |  |  | 10,646 |  |  | 3,363 |  |  | 14,009 |  |  | 144,896 |
4 - Low satisfactory | 407,904 |  |  | 131,097 |  |  | — |  |  | 539,001 |  |  | 36,299 |  |  | 15,369 |  |  | 51,668 |  |  | 590,669 |
5 - Special mention | 10,528 |  |  | 2,350 |  |  | — |  |  | 12,878 |  |  | 13,808 |  |  | 3,866 |  |  | 17,674 |  |  | 30,552 |
6 - Substandard | 15,738 |  |  | 7,622 |  |  | — |  |  | 23,360 |  |  | 4,554 |  |  | 3,808 |  |  | 8,362 |  |  | 31,722 |
7 - Vulnerable | 45 |  |  | 137 |  |  | — |  |  | 182 |  |  | 2,551 |  |  | 275 |  |  | 2,826 |  |  | 3,008 |
8 - Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | 188 |  |  | — |  |  | 188 |  |  | 188 |
9 - Loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 520,206 |  |  | $ | 203,682 |  |  | $ | — |  |  | $ | 723,888 |  |  | $ | 68,508 |  |  | $ | 26,689 |  |  | $ | 95,197 |  |  | $ | 819,085 |
| December 31, 2020
| Commercial |  | Agricultural |  |
| Real Estate |  | Other |  | Advances to Mortgage Brokers |  | Total |  | Real Estate |  | Other |  | Total |  | Total
Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 - Excellent | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
2 - High quality | 2,308 |  |  | 13,406 |  |  | — |  |  | 15,714 |  |  | 541 |  |  | 11 |  |  | 552 |  |  | 16,266 |
3 - High satisfactory | 69,327 |  |  | 51,093 |  |  | 50,258 |  |  | 170,678 |  |  | 14,411 |  |  | 5,312 |  |  | 19,723 |  |  | 190,401 |
4 - Low satisfactory | 403,733 |  |  | 122,025 |  |  | — |  |  | 525,758 |  |  | 34,464 |  |  | 17,600 |  |  | 52,064 |  |  | 577,822 |
5 - Special mention | 15,049 |  |  | 6,174 |  |  | — |  |  | 21,223 |  |  | 13,137 |  |  | 3,240 |  |  | 16,377 |  |  | 37,600 |
6 - Substandard | 15,854 |  |  | 6,130 |  |  | — |  |  | 21,984 |  |  | 5,267 |  |  | 2,693 |  |  | 7,960 |  |  | 29,944 |
7 - Vulnerable | 26 |  |  | 1,303 |  |  | — |  |  | 1,329 |  |  | 3,208 |  |  | 387 |  |  | 3,595 |  |  | 4,924 |
8 - Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | 190 |  |  | — |  |  | 190 |  |  | 190 |
9 - Loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 506,297 |  |  | $ | 200,131 |  |  | $ | 50,258 |  |  | $ | 756,686 |  |  | $ | 71,218 |  |  | $ | 29,243 |  |  | $ | 100,461 |  |  | $ | 857,147 |
Summary of past due and current loans | The following tables summarize the past due and current loans for the entire loan portfolio as of:
| June 30, 2021
| Accruing Interest and Past Due: |  |  |  | Total Past Due and Nonaccrual |  |  |  |
| 30-59 Days |  | 60-89 Days |  | 90 Days or More |  | Nonaccrual |  |  | Current |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 56 |  |  | $ | — |  |  | $ | — |  |  | $ | 45 |  |  | $ | 101 |  |  | $ | 520,105 |  |  | $ | 520,206 |
Commercial other | 275 |  |  | — |  |  | — |  |  | 137 |  |  | 412 |  |  | 203,270 |  |  | 203,682 |
Advances to mortgage brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total commercial | 331 |  |  | — |  |  | — |  |  | 182 |  |  | 513 |  |  | 723,375 |  |  | 723,888 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural real estate | — |  |  | — |  |  | — |  |  | 2,739 |  |  | 2,739 |  |  | 65,769 |  |  | 68,508 |
Agricultural other | — |  |  | — |  |  | — |  |  | 275 |  |  | 275 |  |  | 26,414 |  |  | 26,689 |
Total agricultural | — |  |  | — |  |  | — |  |  | 3,014 |  |  | 3,014 |  |  | 92,183 |  |  | 95,197 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Senior liens | 9 |  |  | 135 |  |  | — |  |  | 133 |  |  | 277 |  |  | 279,062 |  |  | 279,339 |
Junior liens | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,179 |  |  | 3,179 |
Home equity lines of credit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,049 |  |  | 30,049 |
Total residential real estate | 9 |  |  | 135 |  |  | — |  |  | 133 |  |  | 277 |  |  | 312,290 |  |  | 312,567 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |
Secured | 71 |  |  | 31 |  |  | — |  |  | — |  |  | 102 |  |  | 71,976 |  |  | 72,078 |
Unsecured | 7 |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | 2,926 |  |  | 2,933 |
Total consumer | 78 |  |  | 31 |  |  | — |  |  | — |  |  | 109 |  |  | 74,902 |  |  | 75,011 |
Total | $ | 418 |  |  | $ | 166 |  |  | $ | — |  |  | $ | 3,329 |  |  | $ | 3,913 |  |  | $ | 1,202,750 |  |  | $ | 1,206,663 |
| December 31, 2020
| Accruing Interest and Past Due: |  |  |  | Total Past Due and Nonaccrual |  |  |  |
| 30-59 Days |  | 60-89 Days |  | 90 Days or More |  | Nonaccrual |  |  | Current |  | Total
Commercial |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 333 |  |  | $ | — |  |  | $ | — |  |  | $ | 26 |  |  | $ | 359 |  |  | $ | 505,938 |  |  | $ | 506,297 |
Commercial other | 486 |  |  | — |  |  | — |  |  | 1,303 |  |  | 1,789 |  |  | 198,342 |  |  | 200,131 |
Advances to mortgage brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 50,258 |  |  | 50,258 |
Total commercial | 819 |  |  | — |  |  | — |  |  | 1,329 |  |  | 2,148 |  |  | 754,538 |  |  | 756,686 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural real estate | — |  |  | — |  |  | — |  |  | 3,398 |  |  | 3,398 |  |  | 67,820 |  |  | 71,218 |
Agricultural other | 1 |  |  | — |  |  | — |  |  | 387 |  |  | 388 |  |  | 28,855 |  |  | 29,243 |
Total agricultural | 1 |  |  | — |  |  | — |  |  | 3,785 |  |  | 3,786 |  |  | 96,675 |  |  | 100,461 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Senior liens | 3,203 |  |  | 145 |  |  | — |  |  | 199 |  |  | 3,547 |  |  | 269,425 |  |  | 272,972 |
Junior liens | 25 |  |  | — |  |  | — |  |  | — |  |  | 25 |  |  | 3,791 |  |  | 3,816 |
Home equity lines of credit | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | 30,747 |  |  | 30,755 |
Total residential real estate | 3,236 |  |  | 145 |  |  | — |  |  | 199 |  |  | 3,580 |  |  | 303,963 |  |  | 307,543 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |
Secured | 93 |  |  | — |  |  | — |  |  | — |  |  | 93 |  |  | 70,349 |  |  | 70,442 |
Unsecured | 3 |  |  | — |  |  | — |  |  | — |  |  | 3 |  |  | 3,176 |  |  | 3,179 |
Total consumer | 96 |  |  | — |  |  | — |  |  | — |  |  | 96 |  |  | 73,525 |  |  | 73,621 |
Total | $ | 4,152 |  |  | $ | 145 |  |  | $ | — |  |  | $ | 5,313 |  |  | $ | 9,610 |  |  | $ | 1,228,701 |  |  | $ | 1,238,311 |
Information pertaining to impaired loans | The following is a summary of impaired loans as of:
| June 30, 2021 |  | December 31, 2020
| Recorded Balance |  | Unpaid Principal Balance |  | Valuation Allowance |  | Recorded Balance |  | Unpaid Principal Balance |  | Valuation Allowance
Impaired loans with a valuation allowance |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | $ | 2,556 |  |  | $ | 2,556 |  |  | $ | 533 |  |  | $ | 2,048 |  |  | $ | 2,290 |  |  | $ | 79 |
Commercial other | 3,126 |  |  | 3,126 |  |  | 8 |  |  | 107 |  |  | 107 |  |  | 5 |
Agricultural real estate | 188 |  |  | 238 |  |  | 3 |  |  | 1,994 |  |  | 1,994 |  |  | 54 |
Agricultural other | — |  |  | — |  |  | — |  |  | 1,355 |  |  | 1,355 |  |  | 2 |
Residential real estate senior liens | 3,688 |  |  | 3,960 |  |  | 657 |  |  | 4,319 |  |  | 4,661 |  |  | 771 |
Total impaired loans with a valuation allowance | 9,558 |  |  | 9,880 |  |  | 1,201 |  |  | 9,823 |  |  | 10,407 |  |  | 911 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | 6,004 |  |  | 6,320 |  |  |  |  | 3,006 |  |  | 3,080 |  |  |
Commercial other | 318 |  |  | 318 |  |  |  |  | 4,660 |  |  | 4,660 |  |  |
Agricultural real estate | 9,876 |  |  | 9,876 |  |  |  |  | 8,681 |  |  | 8,731 |  |  |
Agricultural other | 4,779 |  |  | 4,779 |  |  |  |  | 1,766 |  |  | 1,766 |  |  |
Total impaired loans without a valuation allowance | 20,977 |  |  | 21,293 |  |  |  |  | 18,113 |  |  | 18,237 |  |  |
Impaired loans |  |  |  |  |  |  |  |  |  |  |
Commercial | 12,004 |  |  | 12,320 |  |  | 541 |  |  | 9,821 |  |  | 10,137 |  |  | 84 |
Agricultural | 14,843 |  |  | 14,893 |  |  | 3 |  |  | 13,796 |  |  | 13,846 |  |  | 56 |
Residential real estate | 3,688 |  |  | 3,960 |  |  | 657 |  |  | 4,319 |  |  | 4,661 |  |  | 771 |
Total impaired loans | $ | 30,535 |  |  | $ | 31,173 |  |  | $ | 1,201 |  |  | $ | 27,936 |  |  | $ | 28,644 |  |  | $ | 911 |
The following is a summary of impaired loans for the:
| Three Months Ended June 30
| 2021 |  | 2020
| Average Recorded Balance |  | Interest Income Recognized |  | Average Recorded Balance |  | Interest Income Recognized
Impaired loans with a valuation allowance |  |  |  |  |  |  |
Commercial real estate | $ | 2,681 |  |  | $ | 35 |  |  | $ | 1,085 |  |  | $ | 21 |
Commercial other | 1,563 |  |  | 36 |  |  | 460 |  |  | — |
Agricultural real estate | 607 |  |  | — |  |  | 2,224 |  |  | 26 |
Agricultural other | — |  |  | — |  |  | 1,355 |  |  | 20 |
Residential real estate senior liens | 3,912 |  |  | 35 |  |  | 5,050 |  |  | 49 |
Total impaired loans with a valuation allowance | 8,763 |  |  | 106 |  |  | 10,174 |  |  | 116 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |
Commercial real estate | 6,406 |  |  | 93 |  |  | 4,046 |  |  | 60 |
Commercial other | 2,503 |  |  | 10 |  |  | 2,826 |  |  | 32 |
Agricultural real estate | 10,016 |  |  | 133 |  |  | 7,441 |  |  | 87 |
Agricultural other | 4,529 |  |  | 55 |  |  | 2,406 |  |  | 56 |
Home equity lines of credit | — |  |  | — |  |  | 101 |  |  | (1) |
Consumer secured | — |  |  | — |  |  | 2 |  |  | — |
Total impaired loans without a valuation allowance | 23,454 |  |  | 291 |  |  | 16,822 |  |  | 234 |
Impaired loans |  |  |  |  |  |  |
Commercial | 13,153 |  |  | 174 |  |  | 8,417 |  |  | 113 |
Agricultural | 15,152 |  |  | 188 |  |  | 13,426 |  |  | 189 |
Residential real estate | 3,912 |  |  | 35 |  |  | 5,151 |  |  | 48 |
Consumer | — |  |  | — |  |  | 2 |  |  | — |
Total impaired loans | $ | 32,217 |  |  | $ | 397 |  |  | $ | 26,996 |  |  | $ | 350 |
| Six Months Ended June 30
| 2021 |  | 2020
| Average Recorded Balance |  | Interest Income Recognized |  | Average Recorded Balance |  | Interest Income Recognized
Impaired loans with a valuation allowance |  |  |  |  |  |  |
Commercial real estate | $ | 2,553 |  |  | $ | 63 |  |  | $ | 951 |  |  | $ | 46 |
Commercial other | 808 |  |  | 36 |  |  | 460 |  |  | 6 |
Agricultural real estate | 1,058 |  |  | 11 |  |  | 2,051 |  |  | 50 |
Agricultural other | 339 |  |  | — |  |  | 1,355 |  |  | 42 |
Residential real estate senior liens | 4,070 |  |  | 78 |  |  | 5,197 |  |  | 104 |
Total impaired loans with a valuation allowance | 8,828 |  |  | 188 |  |  | 10,014 |  |  | 248 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |
Commercial real estate | 5,656 |  |  | 194 |  |  | 4,304 |  |  | 119 |
Commercial other | 3,589 |  |  | 50 |  |  | 2,608 |  |  | 47 |
Agricultural real estate | 9,717 |  |  | 265 |  |  | 7,612 |  |  | 146 |
Agricultural other | 3,776 |  |  | 116 |  |  | 2,821 |  |  | 63 |
Home equity lines of credit | — |  |  | — |  |  | 94 |  |  | 5 |
Consumer secured | — |  |  | — |  |  | 2 |  |  | — |
Total impaired loans without a valuation allowance | 22,738 |  |  | 625 |  |  | 17,441 |  |  | 380 |
Impaired loans |  |  |  |  |  |  |
Commercial | 12,606 |  |  | 343 |  |  | 8,323 |  |  | 218 |
Agricultural | 14,890 |  |  | 392 |  |  | 13,839 |  |  | 301 |
Residential real estate | 4,070 |  |  | 78 |  |  | 5,291 |  |  | 109 |
Consumer | — |  |  | — |  |  | 2 |  |  | — |
Total impaired loans | $ | 31,566 |  |  | $ | 813 |  |  | $ | 27,455 |  |  | $ | 628 |
Information pertaining to TDR's | The following is a summary of TDRs granted for the:
| Three Months Ended June 30
| 2021 |  | 2020
| Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
Commercial other | 2 |  |  | $ | 109 |  |  | $ | 109 |  |  | — |  |  | $ | — |  |  | $ | — |
Agricultural other | — |  |  | — |  |  | — |  |  | 2 |  |  | 1,768 |  |  | 1,768 |
Total | 2 |  |  | $ | 109 |  |  | $ | 109 |  |  | 2 |  |  | $ | 1,768 |  |  | $ | 1,768 |
| Six Months Ended June 30
| 2021 |  | 2020
| Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Post-Modification Recorded Investment
Commercial other | 5 |  |  | $ | 4,761 |  |  | $ | 4,761 |  |  | 2 |  |  | $ | 963 |  |  | $ | 963 |
Agricultural other | 6 |  |  | 3,712 |  |  | 3,712 |  |  | 4 |  |  | 2,361 |  |  | 2,361 |
Residential real estate | — |  |  | — |  |  | — |  |  | 2 |  |  | 93 |  |  | 93 |
Total | 11 |  |  | $ | 8,473 |  |  | $ | 8,473 |  |  | 8 |  |  | $ | 3,417 |  |  | $ | 3,417 |
The following is a summary of concessions we granted to borrowers experiencing financial difficulty for the:
| Three Months Ended June 30
| 2021 |  | 2020
| Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period |  | Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period
| Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment
Commercial other | — |  |  | $ | — |  |  | 2 |  |  | $ | 109 |  |  | — |  |  | $ | — |  |  | — |  |  | $ | — |
Agricultural other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 1,768 |
Total | — |  |  | $ | — |  |  | 2 |  |  | $ | 109 |  |  | — |  |  | $ | — |  |  | 2 |  |  | $ | 1,768 |
| Six Months Ended June 30
| 2021 |  | 2020
| Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period |  | Below Market Interest Rate |  | Below Market Interest Rate and Extension of Amortization Period
| Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment |  | Number of Loans |  | Pre-Modification Recorded Investment
Commercial other | 1 |  |  | $ | 3,189 |  |  | 4 |  |  | $ | 1,572 |  |  | 1 |  |  | $ | 919 |  |  | 1 |  |  | $ | 44 |
Agricultural other | 6 |  |  | 3,712 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | 2,361 |
Residential real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 93 |
Total | 7 |  |  | $ | 6,901 |  |  | 4 |  |  | $ | 1,572 |  |  | 1 |  |  | $ | 919 |  |  | 7 |  |  | $ | 2,498 |
The following is a summary of TDR loan balances as of:
| June 30 2021 |  | December 31 2020
TDRs | $ | 29,347 |  |  | $ | 24,930 |

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