sentences:  According to an auditor's report, on January 23, 1875, Patterson's bank had liabilities of $96,669.89, but only $5,931.30 of available resources and $36,498.47 of contingent resources, i.e., money in Patterson's individual account, leaving an overall shortage of $54,240.12.Patterson claimed that he was actually solvent at all times because bank investments in real estate covered any alleged shortages.The presiding judge did not buy his story and found him guilty of fraud.