Are the banks back to making money? On the heels of better-than-expected performances by Goldman Sachs and Wells Fargo, JPMorgan Chase announced a record first quarter, beating analysts’ expectations with $2.1 billion in profits. The 40 cents per share profit was 10 cents lower than the first quarter of last year, but still better than the 32 cents that was projected. The investment banking division did much of the heavy lifting, reporting a net income of $1.6 billion. Jamie Dimon, JPMorgan’s CEO, said the bank would like to repay its TARP funds as soon as possible.