I got (a1) ASPE right but (a2) IFRS wrong. Can you please correct my (a2) IFRS thanks

Larkspur, Inc. owns the following assets at December 31, 2020: Cash in bank savings account $48,100 Chequing account balance Cash on hand 14,000 Postdated cheque from Crane Company Refund due (overpayment of income taxes) 31,600 Cash in a foreign bank (CAD equivalent) Preferred shares acquired shortly before their fixed maturity date 15,200 Debt instrument with a maturity date of three months from the date acqui (a1) If Larkspur follows ASPE, 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 $ 192700 (a2) If Larkspur follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $ 192700 Larkspur, Inc. owns the following assets at December 31, 2020: savings account $48,100 Chequing account balance $31,000 14,000 Postdated cheque from Crane Company 460 overpayment of income taxes) 31,600 Cash in a foreign bank (CAD equivalent) 88,000 ares acquired shortly before their fixed maturity date 15,200 Debt instrument with a maturity date of three months from the date acquired 11,600 1 (a 1) If Larkspur follows ASPE, 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 $ 192700 (a2) If Larkspur follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $ 192700