Current Attempt in Progress Metlock, Inc. owns the following assets at December 31, 2020: Cash in bank savings account $47,100 Chequing account balance Cash on hand 14,400 Postdated cheque from Ivanhoe Company Refund due (overpayment of income taxes) 32,000 Cash in a foreign bank (CAD equivalent) Preferred shares acquired shortly before their fixed maturity date 15,400 Short-term paper with a maturity date of three (a1) If Metlock follows ASPE and follows a policy of including all possible items in cash and cash equivalent, what amount should be reported as cash and cash equivalents? (Do not leave any answer field blank. Enter O for amounts) Cash and cash equivalents under ASPE S (a2) If Metlock follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS S