Kyla Company had an operating line of credit of $100,000 and overdrew its bank balance to result in a negative cash balance of $33,000 at year-end. This would be reported in the statement of financial position as 1) a current asset of $(33,000). 2) a current liability of $100,000. 3) a non-current liability of $67,000. 4) a current liability of $33,000