As at December 31,2023 , Pronghorn Inc, has the following balances: cash in bank, $111,000; investment in preferred shares (retractable, purchased by Pronghorn within 90 days of maturity date), $123,000; investment in common shares (to be sold within 30 days), $99,000; and cash (legally restricted for an upcoming long-term debt retirement), $231,000. (a) Determine the December 31,2023 cash and cash equivalents amount for the 2023 statement of cash flows under IFRS. Cash and cash equivalents $