12. Listed below are four interbank cash transfers, indicated by the letters a, b, c and d, of a client for late December 20X1, and early January 20X2. Your answer choice for the next two questions should be selected from this list. Bank Account One Disbursing Date Month Day Bank Account Two Receiv ing Date Per Bank Per Books P Per Bank Per Books 1 02 104 1 03 1 02 12 30 12 31 1231 1 02 1231 1 02 102 1231 12.30 1231 1 02 1 02 a. c. d. Required: For each of transfers a through d indicate whether cash is understated, unaffected, or overstated by the transfer and provide a brief example of what could cause the situation in which cash is either understated or overstated