match the following coloums the answer is written on the write side #1 to #4. basically indicate if each iteam below is considered part of cash & cash equivalents under ASPE and under IFRS

refundable deposit paid to the federal government to guarantee performance on construction contract. 47 Chequing account balance. Cash in a U.S. bank (CAD equivalent). Commercial paper with a 1. This is part of cash and equivalents under both IFRS and ASPE. maturity of 20 days. Cash advance made to a 2. This is part of cash and equivalents under IFRS only. company executive Preferred shares acquired 1.3. This is part of cash and equivalents shortly before their fixed under ASPE only maturity date 4. This is not part of cash and equivalents under IFRS or ASPE Cash refund due from Canada Revenue Agency, > Savings account balance. INC Compensating balance at the company bank Petty cash fund