$2.$ Listed below are four interbank cash transfers, indicated by the letters a$,$ b$,$ c and d$,$ of a client for late December $2023$ and early January $2024.$ For each of the 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.

Bank Account One Bank Account Two

Disbursing Date Receiving Date

$($Month$/$Day$)($Month$/$Day$)$

Per Bank Per Books Per Bank Per Books

a$.1/0512/311/031/03$

b$.1/0312/3112/3112/31$

c$.1/041/021/0212/31$

d$.1/051/0312/301/03$