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Loans and ALLL (Tables) | 9 Months Ended
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Sep. 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 September 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
July 1, 2021 | $ | 2,311 |  |  | $ | 248 |  |  | $ | 954 |  |  | $ | 938 |  |  | $ | 4,909 |  |  | $ | 9,360 |
Charge-offs | (1) |  |  | (77) |  |  | — |  |  | (168) |  |  | — |  |  | (246) |
Recoveries | 22 |  |  | 1 |  |  | 29 |  |  | 34 |  |  | — |  |  | 86 |
Provision for loan losses | (801) |  |  | 294 |  |  | (226) |  |  | 45 |  |  | 581 |  |  | (107) |
September 30, 2021 | $ | 1,531 |  |  | $ | 466 |  |  | $ | 757 |  |  | $ | 849 |  |  | $ | 5,490 |  |  | $ | 9,093 |
| Allowance for Loan Losses
| Nine Months Ended September 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 | (32) |  |  | (77) |  |  | — |  |  | (349) |  |  | — |  |  | (458) |
Recoveries | 121 |  |  | 6 |  |  | 132 |  |  | 147 |  |  | — |  |  | 406 |
Provision for loan losses | (720) |  |  | 226 |  |  | (738) |  |  | 253 |  |  | 380 |  |  | (599) |
September 30, 2021 | $ | 1,531 |  |  | $ | 466 |  |  | $ | 757 |  |  | $ | 849 |  |  | $ | 5,490 |  |  | $ | 9,093 |
| Allowance for Loan Losses and Recorded Investment in Loans
| September 30, 2021
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
ALLL |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 21 |  |  | $ | — |  |  | $ | 562 |  |  | $ | — |  |  | $ | — |  |  | $ | 583 |
Collectively evaluated for impairment | 1,510 |  |  | 466 |  |  | 195 |  |  | 849 |  |  | 5,490 |  |  | 8,510 |
Total | $ | 1,531 |  |  | $ | 466 |  |  | $ | 757 |  |  | $ | 849 |  |  | $ | 5,490 |  |  | $ | 9,093 |
Loans |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment | $ | 11,563 |  |  | $ | 14,623 |  |  | $ | 3,482 |  |  | $ | — |  |  |  |  | $ | 29,668 |
Collectively evaluated for impairment | 746,430 |  |  | 79,159 |  |  | 318,138 |  |  | 75,163 |  |  |  |  | 1,218,890 |
Total | $ | 757,993 |  |  | $ | 93,782 |  |  | $ | 321,620 |  |  | $ | 75,163 |  |  |  |  | $ | 1,248,558 |
| Allowance for Loan Losses
| Three Months Ended September 30, 2020
| Commercial |  | Agricultural |  | Residential Real Estate |  | Consumer |  | Unallocated |  | Total
July 1, 2020 | $ | 2,121 |  |  | $ | 356 |  |  | $ | 1,193 |  |  | $ | 825 |  |  | $ | 4,382 |  |  | $ | 8,877 |
Charge-offs | (2) |  |  | — |  |  | (13) |  |  | (31) |  |  | — |  |  | (46) |
Recoveries | 81 |  |  | 2 |  |  | 36 |  |  | 40 |  |  | — |  |  | 159 |
Provision for loan losses | (255) |  |  | (16) |  |  | 90 |  |  | 21 |  |  | 676 |  |  | 516 |
September 30, 2020 | $ | 1,945 |  |  | $ | 342 |  |  | $ | 1,306 |  |  | $ | 855 |  |  | $ | 5,058 |  |  | $ | 9,506 |
| Allowance for Loan Losses
| Nine Months Ended September 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 | (7) |  |  | (22) |  |  | (28) |  |  | (213) |  |  | — |  |  | (270) |
Recoveries | 133 |  |  | 37 |  |  | 102 |  |  | 156 |  |  | — |  |  | 428 |
Provision for loan losses | (95) |  |  | (307) |  |  | (815) |  |  | (10) |  |  | 2,636 |  |  | 1,409 |
September 30, 2020 | $ | 1,945 |  |  | $ | 342 |  |  | $ | 1,306 |  |  | $ | 855 |  |  | $ | 5,058 |  |  | $ | 9,506 |
| 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:
| September 30, 2021
| Commercial |  | Agricultural |  |
| Real Estate |  | Other |  | Advances to Mortgage Brokers |  | Total |  | Real Estate |  | Other |  | Total |  | Total
Rating |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 - Excellent | $ | — |  |  | $ | 161 |  |  | $ | — |  |  | $ | 161 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 161 |
2 - High quality | 8,089 |  |  | 9,501 |  |  | — |  |  | 17,590 |  |  | 462 |  |  | 8 |  |  | 470 |  |  | 18,060 |
3 - High satisfactory | 79,462 |  |  | 43,555 |  |  | 46,977 |  |  | 169,994 |  |  | 10,553 |  |  | 3,185 |  |  | 13,738 |  |  | 183,732 |
4 - Low satisfactory | 421,240 |  |  | 111,863 |  |  | — |  |  | 533,103 |  |  | 34,263 |  |  | 16,553 |  |  | 50,816 |  |  | 583,919 |
5 - Special mention | 12,880 |  |  | 2,144 |  |  | — |  |  | 15,024 |  |  | 13,827 |  |  | 3,791 |  |  | 17,618 |  |  | 32,642 |
6 - Substandard | 15,308 |  |  | 6,652 |  |  | — |  |  | 21,960 |  |  | 4,468 |  |  | 3,861 |  |  | 8,329 |  |  | 30,289 |
7 - Vulnerable | 37 |  |  | 124 |  |  | — |  |  | 161 |  |  | 2,536 |  |  | 275 |  |  | 2,811 |  |  | 2,972 |
8 - Doubtful | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
9 - Loss | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 537,016 |  |  | $ | 174,000 |  |  | $ | 46,977 |  |  | $ | 757,993 |  |  | $ | 66,109 |  |  | $ | 27,673 |  |  | $ | 93,782 |  |  | $ | 851,775 |
| 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:
| September 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 | $ | 43 |  |  | $ | — |  |  | $ | — |  |  | $ | 37 |  |  | $ | 80 |  |  | $ | 536,936 |  |  | $ | 537,016 |
Commercial other | 141 |  |  | — |  |  | — |  |  | 124 |  |  | 265 |  |  | 173,735 |  |  | 174,000 |
Advances to mortgage brokers | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 46,977 |  |  | 46,977 |
Total commercial | 184 |  |  | — |  |  | — |  |  | 161 |  |  | 345 |  |  | 757,648 |  |  | 757,993 |
Agricultural |  |  |  |  |  |  |  |  |  |  |  |  |
Agricultural real estate | — |  |  | 49 |  |  | — |  |  | 2,536 |  |  | 2,585 |  |  | 63,524 |  |  | 66,109 |
Agricultural other | — |  |  | — |  |  | — |  |  | 275 |  |  | 275 |  |  | 27,398 |  |  | 27,673 |
Total agricultural | — |  |  | 49 |  |  | — |  |  | 2,811 |  |  | 2,860 |  |  | 90,922 |  |  | 93,782 |
Residential real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Senior liens | 156 |  |  | — |  |  | — |  |  | 105 |  |  | 261 |  |  | 286,952 |  |  | 287,213 |
Junior liens | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,837 |  |  | 2,837 |
Home equity lines of credit | 7 |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | 31,563 |  |  | 31,570 |
Total residential real estate | 163 |  |  | — |  |  | — |  |  | 105 |  |  | 268 |  |  | 321,352 |  |  | 321,620 |
Consumer |  |  |  |  |  |  |  |  |  |  |  |  |
Secured | 17 |  |  | — |  |  | — |  |  | — |  |  | 17 |  |  | 72,268 |  |  | 72,285 |
Unsecured | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | 2,870 |  |  | 2,878 |
Total consumer | 25 |  |  | — |  |  | — |  |  | — |  |  | 25 |  |  | 75,138 |  |  | 75,163 |
Total | $ | 372 |  |  | $ | 49 |  |  | $ | — |  |  | $ | 3,077 |  |  | $ | 3,498 |  |  | $ | 1,245,060 |  |  | $ | 1,248,558 |
| 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:
| September 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 | $ | 197 |  |  | $ | 197 |  |  | $ | 13 |  |  | $ | 2,048 |  |  | $ | 2,290 |  |  | $ | 79 |
Commercial other | 3,053 |  |  | 3,053 |  |  | 8 |  |  | 107 |  |  | 107 |  |  | 5 |
Agricultural real estate | — |  |  | — |  |  | — |  |  | 1,994 |  |  | 1,994 |  |  | 54 |
Agricultural other | — |  |  | — |  |  | — |  |  | 1,355 |  |  | 1,355 |  |  | 2 |
Residential real estate senior liens | 3,482 |  |  | 3,754 |  |  | 562 |  |  | 4,319 |  |  | 4,661 |  |  | 771 |
Total impaired loans with a valuation allowance | 6,732 |  |  | 7,004 |  |  | 583 |  |  | 9,823 |  |  | 10,407 |  |  | 911 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |  |  |  |  |
Commercial real estate | 8,021 |  |  | 8,337 |  |  |  |  | 3,006 |  |  | 3,080 |  |  |
Commercial other | 292 |  |  | 292 |  |  |  |  | 4,660 |  |  | 4,660 |  |  |
Agricultural real estate | 9,814 |  |  | 9,814 |  |  |  |  | 8,681 |  |  | 8,731 |  |  |
Agricultural other | 4,809 |  |  | 4,809 |  |  |  |  | 1,766 |  |  | 1,766 |  |  |
Total impaired loans without a valuation allowance | 22,936 |  |  | 23,252 |  |  |  |  | 18,113 |  |  | 18,237 |  |  |
Impaired loans |  |  |  |  |  |  |  |  |  |  |
Commercial | 11,563 |  |  | 11,879 |  |  | 21 |  |  | 9,821 |  |  | 10,137 |  |  | 84 |
Agricultural | 14,623 |  |  | 14,623 |  |  | — |  |  | 13,796 |  |  | 13,846 |  |  | 56 |
Residential real estate | 3,482 |  |  | 3,754 |  |  | 562 |  |  | 4,319 |  |  | 4,661 |  |  | 771 |
Total impaired loans | $ | 29,668 |  |  | $ | 30,256 |  |  | $ | 583 |  |  | $ | 27,936 |  |  | $ | 28,644 |  |  | $ | 911 |
The following is a summary of impaired loans for the:
| Three Months Ended September 30
| 2021 |  | 2020
| Average Recorded Balance |  | Interest Income Recognized |  | Average Recorded Balance |  | Interest Income Recognized
Impaired loans with a valuation allowance |  |  |  |  |  |  |
Commercial real estate | $ | 1,377 |  |  | $ | 3 |  |  | $ | 1,564 |  |  | $ | 37 |
Commercial other | 3,090 |  |  | 35 |  |  | 442 |  |  | 13 |
Agricultural real estate | 94 |  |  | — |  |  | 2,198 |  |  | 27 |
Agricultural other | — |  |  | — |  |  | 1,355 |  |  | 18 |
Residential real estate senior liens | 3,585 |  |  | 37 |  |  | 4,600 |  |  | 48 |
Total impaired loans with a valuation allowance | 8,146 |  |  | 75 |  |  | 10,159 |  |  | 143 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |
Commercial real estate | 7,013 |  |  | 121 |  |  | 3,285 |  |  | 43 |
Commercial other | 305 |  |  | 9 |  |  | 4,503 |  |  | 59 |
Agricultural real estate | 9,845 |  |  | 113 |  |  | 7,548 |  |  | 68 |
Agricultural other | 4,794 |  |  | 58 |  |  | 1,947 |  |  | 21 |
Home equity lines of credit | — |  |  | — |  |  | 56 |  |  | — |
Total impaired loans without a valuation allowance | 21,957 |  |  | 301 |  |  | 17,339 |  |  | 191 |
Impaired loans |  |  |  |  |  |  |
Commercial | 11,785 |  |  | 168 |  |  | 9,794 |  |  | 152 |
Agricultural | 14,733 |  |  | 171 |  |  | 13,048 |  |  | 134 |
Residential real estate | 3,585 |  |  | 37 |  |  | 4,656 |  |  | 48 |
Consumer | — |  |  | — |  |  | — |  |  | — |
Total impaired loans | $ | 30,103 |  |  | $ | 376 |  |  | $ | 27,498 |  |  | $ | 334 |
| Nine Months Ended September 30
| 2021 |  | 2020
| Average Recorded Balance |  | Interest Income Recognized |  | Average Recorded Balance |  | Interest Income Recognized
Impaired loans with a valuation allowance |  |  |  |  |  |  |
Commercial real estate | $ | 2,161 |  |  | $ | 66 |  |  | $ | 1,157 |  |  | $ | 83 |
Commercial other | 1,569 |  |  | 71 |  |  | 454 |  |  | 19 |
Agricultural real estate | 737 |  |  | 11 |  |  | 2,100 |  |  | 77 |
Agricultural other | 226 |  |  | — |  |  | 1,355 |  |  | 60 |
Residential real estate senior liens | 3,908 |  |  | 115 |  |  | 4,998 |  |  | 152 |
Total impaired loans with a valuation allowance | 8,601 |  |  | 263 |  |  | 10,064 |  |  | 391 |
Impaired loans without a valuation allowance |  |  |  |  |  |  |
Commercial real estate | 6,109 |  |  | 315 |  |  | 3,964 |  |  | 162 |
Commercial other | 2,494 |  |  | 59 |  |  | 3,240 |  |  | 106 |
Agricultural real estate | 9,760 |  |  | 378 |  |  | 7,590 |  |  | 214 |
Agricultural other | 4,115 |  |  | 174 |  |  | 2,529 |  |  | 84 |
Home equity lines of credit | — |  |  | — |  |  | 81 |  |  | 5 |
Consumer secured | — |  |  | — |  |  | 1 |  |  | — |
Total impaired loans without a valuation allowance | 22,478 |  |  | 926 |  |  | 17,405 |  |  | 571 |
Impaired loans |  |  |  |  |  |  |
Commercial | 12,333 |  |  | 511 |  |  | 8,815 |  |  | 370 |
Agricultural | 14,838 |  |  | 563 |  |  | 13,574 |  |  | 435 |
Residential real estate | 3,908 |  |  | 115 |  |  | 5,079 |  |  | 157 |
Consumer | — |  |  | — |  |  | 1 |  |  | — |
Total impaired loans | $ | 31,079 |  |  | $ | 1,189 |  |  | $ | 27,469 |  |  | $ | 962 |
Information pertaining to TDR's | The following is a summary of TDRs granted for the:
| Three Months Ended September 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 | — |  |  | $ | — |  |  | $ | — |  |  | 4 |  |  | $ | 3,740 |  |  | $ | 3,740 |
| Nine Months Ended September 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 |  |  | 6 |  |  | $ | 4,702 |  |  | $ | 4,702 |
Agricultural other | 6 |  |  | 3,712 |  |  | 3,712 |  |  | 4 |  |  | 2,361 |  |  | 2,361 |
Residential real estate | — |  |  | — |  |  | — |  |  | 2 |  |  | 94 |  |  | 94 |
Total | 11 |  |  | $ | 8,473 |  |  | $ | 8,473 |  |  | 12 |  |  | $ | 7,157 |  |  | $ | 7,157 |
The following is a summary of concessions we granted to borrowers experiencing financial difficulty for the:
| Three Months Ended September 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 |  |  | $ | 68 |  |  | 3 |  |  | $ | 3,672 |
| Nine Months Ended September 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 |  |  | 2 |  |  | $ | 987 |  |  | 4 |  |  | $ | 3,715 |
Agricultural other | 6 |  |  | 3,712 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4 |  |  | 2,361 |
Residential real estate | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | 94 |
Total | 7 |  |  | $ | 6,901 |  |  | 4 |  |  | $ | 1,572 |  |  | 2 |  |  | $ | 987 |  |  | 10 |  |  | $ | 6,170 |
The following is a summary of TDR loan balances as of:
| September 30 2021 |  | December 31 2020
TDRs | $ | 28,682 |  |  | $ | 24,930 |

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