Cash in bank savings account $48,400

Chequing account balance $31,000

Cash on hand 15,000

Postdated cheque fromBlossom Company 440

Refund due (overpayment of income taxes) 31,700

Cash in a foreign bank (CAD equivalent) 92,000

Preferred shares acquired shortly before their fixed maturity date 15,800

Debt instrument with a maturity date of three months from the date acquired 12,200

a IfKingbirdfollows ASPE, what amount should be reported as cash and cash equivalents?(Do not leave any answer field blank. Enter 0 for amounts.)

b IfKingbirdfollows IFRS what amount should be reported as cash and cash equivalents?