Meena is a trader. On 31 December 2017 Meena's cash book (bank columns) amumu un overdrawn balance of \$2450. The balance on the bank statement at the same date was \$2623 debit (overdrawn). Meena checked the cash book against the bank statement and discovered the following differences. 1 Cash sales, \$362, paid into the bank on 31 December, did not appear on the bank statement. 2. Interest charged by the bank, $20, had not been recorded in the cash book. 3 A cheque for $94 from a customer, Anjana, had been paid into the bank but had been returned as dishonoured. 4. The bank had received $140 by credit transfer from Rohan, a customer, which had been omitted from the cash book. 5 Cheques totalling $198, issued by Meena, had not been presented for payment. 6 The bank had paid a standing order, $35, to a supplier on 30 December by mistake. The amended cashbook balance will appear under the section in the statement of financial position a. Non-current asset b. Current fisbility c. Non-current liability d. Current asset