Marin Enterprises owns the following assets at December 31, 2023: Cash in bank savings account $47,100 Chequing acc Cash on hand 14,700 Postdated ch Cash refund due (overpayment of income taxes) 30,400 Cash in a fore Preferred shares acquired shortly before their fixed maturity date 15,400 Debt instrum If Marin 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 Marin follows IFRS 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 IFRS $