Ray and Reba are fraternal twins. Their grandmother — she calls herself "Grammy" — is very generous to her twin grandbabies.

On birthdays, at Christmas, and on other special occasions, Grammy deposits generous sums of money into identical savings accounts. She uses separate banks so there won’t be confusion between the two accounts. The banks pay identical interest rates, compounded daily.

With Grammy’s equitable handling of things, the balances in the twins’ accounts remain the same. For 12 years her plan works just fine as the two balances grow and grow.

Then one day quarterly statements arrive revealing a difference in the two account balances. Reba’s account has 78˘ more than Ray’s account. "How could that possibly be?" Grammy ponders.

She checks with the banks and finds there’s been no change in interest paid nor in the manner in which it’s applied. The banks ignore Grammy’s insistence that something is definitely wrong.

However, Grammy is an extremely difficult lady to ignore. To mollify her, white collar crime investigators begin checking. What a surprise — at Ray’s bank it’s discovered that there’s a bank officer who’s been skimming money.

Here’s how he does it: On the 29th day of February — one day every four years — the culprit deletes the interest earned for that single day from each savings account throughout the bank’s entire system. Individually that’s no big deal. But collectively, and for a much longer time than a decade, the money adds up.

Who’d notice? Grammy would, that’s who! Somebody is taking money from one of her precious grandbabies. Although the amount stolen from the boy twin is less than a dollar, Grammy has zero tolerance for unfair treatment.

In the end, the crooked banker flees the country and the bank refuses to prosecute. That’s what usually happens. A spokesman for the bank assures Grammy that this cannot possibly happen again. Grammy is certain that the bank spokesman is probably the great-grandson of the public relations genius who predicted the cruise ship "Titanic" was unsinkable.