transfers.sql

;with transfers as (
    select account_id = row_number() over (order by 1/0)%400,
           transfer_date = eomonth(getutcdate(),-abs(binary_checksum(newid()))%13)
    from string_split(space(8000),' ')
),last_12_months as (
    select month_end = eomonth(getutcdate(),-n), n
    from(values(1),(2),(3),(4),(5),(6),(7),(8),(9),(10),(11),(12))f(n)
)
select t.account_id
from transfers t
join last_12_months l
  on eomonth(t.transfer_date) = month_end
group by account_id
having sum(distinct n) = 78

transfers_recursive.sql

drop table if exists #accounts
drop table if exists #transfers
select account_id =-1 + row_number() over (order by 1/0) 
       into #accounts
from string_split(space(399),' ')

select account_id = row_number() over (order by 1/0)%400
       ,transfer_date = eomonth(getutcdate(),-abs(binary_checksum(newid()))%13)
        into #transfers
from string_split(space(8000),' ')
;with rec as (
    select account_id,n=1
    from #accounts a 
    where exists (select 1 from #transfers t where a.account_id=t.account_id and eomonth(transfer_date)=eomonth(getutcdate(),-1))
    union all
    select account_id,n+1
    from rec a
    where exists (select 1 from #transfers t where a.account_id = t.account_id and eomonth(transfer_date) = eomonth(getutcdate(),-(n+1)))
    and n < 13
)
select account_id from rec where n=12

;with last_12_months as (
    select month_end = eomonth(getutcdate(),-n), n
    from(values(1),(2),(3),(4),(5),(6),(7),(8),(9),(10),(11),(12))f(n)
)
select t.account_id
from #transfers t
join last_12_months l
  on eomonth(t.transfer_date) = month_end
group by account_id
having sum(distinct n) = 78