Brief Exercise 22-2 As of December 31, 2017, Swifty Inc. has the following balances: Cash in bank, $118,000; Investment in preferred shares (retractable, purchased by Swifty within 90 days of maturity date), $131,000; Investment in common shares (to be sold within 30 days), $90,000; and Cash (legally restricted for an upcoming long-term debt retirement), $267,000 Determine the December 31, 2017 cash and cash equivalents amount for the 2017 statement of cash flows under IFRS Cash and Cash Equivalents $ Determine the December 31. 2017 cash and cash equivalents amount for the 2017 statement of cash flows under ASPE Cash and Cash Equivalents $