Cutler Company has a cash account with a balance of $250,000 with Wright Bank and a cash account with an overdraft of $5,000 at Lowe Bank. What would the current assets section of Cutler's balance sheet include for "cash" under IFRS? Under U.S. GAAP? Cutler Company has a cash account with a balance of $250,000 with Wright Bank and a cash account with an overdraft of $5,000 at Lowe Bank. What would the current assets section of Cutler's balance sheet include for "cash" under IFRS? Under U.S. GAAP