Which one of the following statements is incorrect? Select one: a. A legal practice shall ensure that the debit trust bank account shall at any date be equal to or exceed the total credit balances of the trust creditors in its accounting records. b. Law practices mostly require that clients deposit money into the trust bank account in advance before any services are rendered or payments are made to third parties. c. A separate set of accounting records are kept, for the trust and for the business money of the attorney's practice. The two sets are, however, linked to ensure that the correct transfer procedures are followed. d. When the funds are transferred to the business bank account, the trust creditor account of the client is debited (via the trust transfer journal) and the trust bank account is credited via the trust cash payments journal