Listed below are eight interbank cash transfers for Steven Smith Company, indicated by the letters a through h, for late December 201 and early January 202. Required: For each of the transfers a through h, indicate whether cash is understated, overstated, or correct as a result of the transfer; \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{DisbursingBank(Month/Day)} & \multicolumn{2}{|c|}{ReceivingBank(Month/Day)} & \multirow[b]{2}{*}{ Amount } & \multirow{2}{*}{Understated,Overstated,orCorrect?} \\ \hline & Per Bank & Per Books & Per Bank & Per Books & & \\ \hline a. & 12/29 & 12/29 & 12/29 & 12/29 & 52,000 & \\ \hlineb. & 1/2 & 12/30 & 12/31 & 12/30 & 16,000 & \\ \hline c. & 1/4 & 12/31 & 1/2 & 1/2 & 24,000 & \\ \hlined. & 1/4 & 12/31 & 1/2 & 12/31 & 44,000 & \\ \hlinee. & 1/4 & 1/1 & 1/3 & 1/1 & 15,600 & \\ \hlinef & 1/2 & 1/1 & 12/31 & 12/31 & 76,000 & \\ \hlineg. & 1/3 & 1/2 & 12/31 & 1/2 & 42,000 & \\ \hlineh. & 12/31 & 1/3 & 12/30 & 1/3 & 10,000 & \\ \hline \end{tabular}