A. Must Served Public Co. has the following bank balances: First Bank- Checking Account: $(51,000) First Bank- Savings Account: $60,000 Second Bank: (11,400) Third Bank: 25,100 (6,500) Fourth Bank:- Checking Fourth Bank:- Savings Account 36,500) Required: 1. Prepare the current assets and current liabilities section of Marker's year 1 balance sheet, assuming Marker reports under U.S. GAAP. 2. Prepare the current assets and current liabilities section of Marker's year 1 balance sheet, assuming Marker reports under IFRS