Answer:
Step 4 : the account is overdrawn by $46
Explanation:
Please see that when an account is in negative figure , we call it overdrawn. but when it is in positive figure we called is in credit.
Here we see from the calculation that the final balance available in the account of teller is $46, hence the account is having positive balance . hence it is not overdrawn.
So the mistake is in last step.