Listed below are eight interbank cash transfers for Steven Smith Co. indicated by the letters a through h, for late December 20X1 and early January 20X2. Disbursing Bank (Month/Day) Receiving Bank (Month/Day) Amount Per Bank Per Books Per Bank Per Books a. 12/29 12/29 12/29 12/29 52,000 b. 1/02 12/30 12/31 12/30 6,000 c. 1/04 12/31 1/02 1/020 24,000 d. 1/04 12/31 1/02 12/31 44,000 e. 1/04 1/01 1/03 1/01 15,600 f. 1/02 1/01 12/31 12/31 76,000 g. 1/03 1/02 12/31 1/02 42,000 h. 12/31 1/03 12/30 1/03 10,000 For each of the transfers a through h, (1) indicate whether cash is understated, overstated, or correct as a result of the transfer, (2) provide a brief example of what could cause the situation. Answer in the form provided below.