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Cutler Company has a cash account with a balance of $280,000 with Wright Bank and a cash account with an overdraft of $11,000 at Lowe

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Cutler Company has a cash account with a balance of $280,000 with Wright Bank and a cash account with an overdraft of $11,000 at Lowe Bank. What would the current assets section of Cutler's balance sheet include for "cash" under IFRS? Under U.S. GAAP

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