Finding that the deposit and investment directions in § 345 are mandatory
Id. at 302 (emphasis added). In In re Koch, 195 B.R. 794 (Bankr. M.D.Fla. 1996), the Chapter 7 trustee was negligent in causing the loss of over $7,000.00 to the estate by leaving funds in a non-interest bearing account for over 2½ years.