Marin Inc. owns the following assets at December 31, 2020: Cash in bank savings account $48,300 Chequing account balance Cash on hand 14,500 Postdated cheque from Cullumber Company Refund due (overpayment of income taxes) 30,000 Cash in a foreign bank (CAD equivalent) Preferred shares acquired shortly before their fixed maturity date 15,400 Short-term paper with a maturity date of three mi (21) 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 O for amounts.) Cash and cash equivalents under ASPE $ (a2) If Marin follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $