A GoldBank has received an application to extend aGH2 million,GH4 million andGH5 million line of credit to A Ltd, B Ltd and C Ltd respectively for one year. The companies use the facility and deposit an amount equivalent to 18%, 19% and 20% of their respective credit line with the bank. The revenues and expenses from the entire customer relationship are shown below:

11% Interest income from the 12-month loan 1% Loan commitment fees

Customer deposit management fees

Funds transfer charges

Fees income

Total annualised revenues expected

Costs expected to be incurred in serving this customer: 8% Interest paid on the customer's deposit

Costs of funds raised to lend to this customer

Activity costs for this customer's accounts

Cost of funds transfer for this customer

Loan processing costs

Record keeping costs

Total annualised expenses

A Ltd

220,000 20,000 58,000

7,000 83,000 388,000

28,800 92,000 28,000

2,100 4,200 1,800

156,900

B Ltd

220,000 22,000 60,000

9,000 85,000 396,000

30,800 94,000 30,000

4,100 6,200 3,800 168,900

C Ltd

240,000 24,000 62,000 11,000 87,000

424,000

32,000 96,000 32,000

6,100 8,200 5,800 180,100

You are the Evaluation Manager at GoldBank The Bank Management has asked you to present a report show the best performing customer and why? Assuming that the reserve requirement is 10%.