A mother has two minor children. She has 1 check per child from social security for $13,000. She opens a savings account jointly owned with each child for $1000 and then cashes out a total of $24,000. The checks were written payable to: Mother FOR minor child. For the CTR should I put the mother and the two minor children as "person on whose behlaf transaction is conducted" and then the mother as the "transactor" Or do I just report the mother?