Metlock Enterprises owns the following assets at December 31, 2023: Cash in bank savings account $47,100 Chequing account balance Cash on hand 14,400 Postdated cheque from Ivanhoe Company Cash refund due (overpayment of income taxes) 32.000 Cash in a foreign bank (CAD equivalent) Preferred shares acquired shortly before their fixed maturity datel 15,400 Debt instrument with a maturity date of three mo If Metlock 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 $