LAST_DAY(SYSDATE) ==> values (current date + 1 month) - day(current date +1 month) days
FIRST_DAY(SYSDATE) ==> values (current date - day(current date + 1 month) days) + 1 DAY
FIRST_DAY(SYSDATE) ==> values (current date - day(current date + 1 month) days) + 1 DAY