If you are working on information on a party on whose behalf the transaction(s) are completed, you record the cash amount of the transactions affecting that person's account(s) and list his/her/its affected account numbers.
If you are working on information on an individual conducting a transaction, you record the cash amount that the individual applied to the transaction(s) or withdrew.
If John Jones makes cash deposits of $5,000 each to accounts of Sarah Smith, Jim Jameson, and Kelly Klarkson, you have three "on behalf of" entries, each showing $5,000 in item 21 and the appropriate account number for each person. You also have an entry for John Jones with $15,000 in item 21, and all three account numbers.
John S. Burnett
Fighting for Compliance since 1976
Bankers' Threads User #8