Non-accrual loans decreased $4.8 million to $121.4 million at September 30, 2012 as compared to $126.2 million at June 30, 2012 mainly due to the aforementioned declines in the commercial real estate and construction loan categories, and despite the addition of $3.0 million of reclassified performing residential and home equity loans to non-accrual status due to the implementation of new OCC guida