Marvel Co. has two checking accounts at DC Bank. Occasionally, as part of Marvel's normal cash management policy, an account might have an overdraft balance. At Marvel's current fiscal year end, Account 1 has a balance of $500 and Account 2 has an overdraft of ($150). How would Marvel most likely report this information on its balance sheet if it follows IFRS for financial reporting? Liability of $350 Asset of $350 Asset of $500 and Liability of $150 Asset of $650