The fact that an individual owns an entity or signs on an entity's account is not relevant. You are aggregating the transactions because they are "by the same person."
For the individual, check 2a and multiple transactions. List both account numbers.
For the corporation, check 2c. Check "entity." List only the corporate account number.
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In this world you must be oh so smart or oh so pleasant. Well, for years I was smart. I recommend pleasant.