Larkspur Enterprises owns the following assets at December 31, 2023 : If Larkspur follows ASPE and has adopted the policy to include all possible cash and cash equivalents, what amount should be reported as cash and cash equivalents? Cash and cash equivalents under ASPE $ If Larkspur follows IFRS and has adopted the policy to include all possible cash ald cash equivalents, what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $