fancy bookkeeping is the nature of "banking"

the point is that the source of the credit "loaned" is the man who put pen to paper

the "bank" did not risk $150,000 from its own assets

the "bank" gained the equity (value of $150,000 by converting/deposting the signed note); and, a lien on property through processing of paper and fancy bookkeeping

the man lost the value of the note; and, owes a debt plus interest with a lien on property if debt is not paid