Marin Inc. owns the following assets at December 31, 2020:

Cash in bank savings account		$48,100		Chequing account balance		$30,000
Cash on hand		14,100		Postdated cheque from Cullumber Company		440
Refund due (overpayment of income taxes)		31,500		Cash in a foreign bank (CAD equivalent)		88,000
Preferred shares acquired shortly before their fixed maturity date		15,900		Short-term paper with a maturity date of three months from the date acquired		13,000

(a1) If Marin 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 0 for amounts.)

Cash and cash equivalents under ASPE

$enter Cash and cash equivalents under ASPE in dollars

(a2) If Marin follows IFRS what amount should be reported as cash and cash equivalents?

Cash and cash equivalents under IFRS

$enter Cash and cash equivalents under IFRS in dollars