The Bancorp’s age analysis of past due financing receivables are summarized below for the years indicated: (Dollars in thousands) Recorded Total Investments> 30- 59 Days 60 - 89 Days Greater Than Total Past Receivables 90 Days and Past Due Past Due 90 Days Due Current Financing Accruing 2010 Residential real estate, including home equity.......... $ 5,832 $ 2,423 $ 2,859 $ 11,114 $ 141,767 $ 152,881 $ 145 Consumer loans....................................................... 29 – 3 32 842 874 3 Commercial real estate, construction & land development and other dwellings.......................... 410 2,573 3,747 6,730 156,886 163,616 – Commercial participations purchased...................... – – 14,492 14,492 14,374 28,866 – Commercial business loans ...................................... 408 18 354 780 60,946 61,726 – Government ............................................................ – – – – 10,270 10,270 – Total............................................................. $ 6,679 $ 5,014 $ 21,455 $ 33,148 $ 385,085 $ 418,233 $ 148 2009 Residential real estate, including home equity.......... $ 3,771 $ 2,804 $ 4,184 $ 10,759 $ 173,679 $ 184,438 $ 1,485 Consumer loans....................................................... 41 – 6 47 1,546 1,593 6 Commercial real estate, construction & land development and other dwellings.......................... 1,531 425 1,997 3,953 158,501 162,454 – Commercial participations purchased...................... 3,333 327 8,212 11,872 20,405 32,277 – Commercial business loans ...................................... 560 153 339 1,052 62,047 63,099 – Government ............................................................ – – – – 14,384 14,384 – Total............................................................. $ 9,236 $ 3,709 $ 14,738 $ 27,683 $ 430,562 $ 458,245 $ 1,491 2010 2009 Residential real estate, including home equity.......... $ 2,843 $ 2,789 Consumer loans....................................................... – – Commercial real estate, construction & land development and other dwellings.......................... 6,150 2,055 Commercial participations purchased...................... 14,492 11,872 Commercial business loans ...................................... 482 358 Government ............................................................ – – Total............................................................. $ 23,967 $ 17,074 (Dollars in thousands) The Bancorp’s financing receivables on nonaccrual status are summarized below for the years indicated. During September 2010, the Bancorp’s management implemented a strategy with a sale of fixed rate mortgage loans from its loan portfolio by selling $5,126,000 in  fixed rate mortgage loans, while funding newly originated construction & land development, commercial and  government loan originations. During January of 2009,  the Bancorp’s management implemented a similar strategy  with a sale of fixed rate mortgage loans from its loan  portfolio by selling $10,497,000 in fixed rate mortgage loans, while funding newly originated construction & land development, commercial and government loan originations. Imple-menting both balance sheet restructuring strategies had a positive impact on interest rate risk by replacing longer  duration fixed rate mortgage loans with shorter duration non-mortgage loans that will reprice more frequently. The gain realized from the 2010 loan sale totaled approximately $217,000, while the gain realized from the 2009 sale totaled approximately $231,000. 32