On March 1, Kramers Inc. sells 1,000 common shares to its employees at $25 per share and lends the money to the employees to buy the new shares in exchange for a note receivable. The employees pay 50% of the price on the transaction date and pay the balance in one year. (b) Assuming a December 31 fiscal year end, how should the receivable for the uncollected amount on the share issue be presented on the statement of financial position (SFP) (1) under ASPE and (2) under IFRS?