Parker Inc. has the following cash balances: Required: Prepare the current assets and current liabilities section of Parker's 2013 balance sheet, assuming Parker reports under U.S. GAAP. (If there is no effect select "None" from the dropdown.) Prepare the current assets and current liabilities section of Parker's 2013 balance sheet, assuming Parker reports under IFRS. (If there is no effect select "None" from the dropdown.)