Problem 21-12 Cash Management (L04) A firm maintains a separate account for cash disbursements. Total disbursements are $140,000 per month, spread evenly over the month. Administrative and transaction costs of transferring cash to the disbursement account are $12 per transfer. Marketable securities yield 1% per month Determine the size and number of transfers that will minimize the cost of maintaining the special account . (Round your answer for the size of transfers to the nearest whole dollar and round your answer for number of transfers to 2 decimal places.) Optimal size of transfers Average number of transfers per month