Larkspur, Inc. owns the following assets at December 31, 2020: Cash in bank savings account Cash on hand Refund due (overpayment of income taxes) Preferred shares acquired shortly before their fixed maturity date $49,000 14,900 32,000 16,000 Chequing account balance Postdated cheque from Crane Company Cash in a foreign bank (CAD equivalent) Short-term paper with a maturity date of three (a1) If Larkspur 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 $ (a2) If Larkspur follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $ Larkspur, Inc. owns the following assets at December 31, 2020: Cash in bank savings account Cash on hand Refund due (overpayment of income taxes) Preferred shares acquired shortly before their fixed maturity date $49,000 14,900 32,000 16,000 Chequing account balance Postdated cheque from Crane Company Cash in a foreign bank (CAD equivalent) Short-term paper with a maturity date of three (a1) If Larkspur 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 $ (a2) If Larkspur follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $