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
receiving date
(month/day)
per bank per books per bank per books
a. 1/02 12/30 12/31 12/30
b. 1/04 12/31 1/02 12/31
c. 1/03 12/31 1/02 1/02
d. 1/02 1/02 12/31 1/02
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.