1. According to your scenario, you would report $100 as the maximum account balance for Bank #!, and $50 for Bank #2.
2. Yes, you should estimate as best you can.
3. Yes, if it is a separate account with a balance that is not included in another account balance, you should list it/them. List the highest balance you had in the account. if an amount was transferred in and out in the same day, I would not include it. I would use balance at the end of the day.
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