Required Information [The following information applies to the questions displayed below.] Parker Inc. has the following cash balances: First Bank: Second Bank: Third Bank : Fourth Bank: $150,000 (10,000) 25,000 (5,800) 2. Prepare the current assets and current liabilities section of Parker's 2021 balance sheet, assuming Parker reports under IFRS. (If there is no effect select "None" from the dropdown.) Parker's 2021 Balance Sheet (Partial) Current Assets: Cash S 150.000 Current Liabilities: Bank overdrafts S -5.000