Piper Ltd requires you to determine, for each of the three scenarios below, the cash and cash equivalents' amount to include in its Statement of Cash Flows. Scenario 1 Short term investment (60 day) Scenario 2 $70 000 Scenario 3 $5 000 5 000 $10 000 30 000 $7 000 3 400 23 000 6 000 Foreign bank account (insignificant risk of change in value) Short term investment (120 day) Cash at bank Redeemable preference shares (redeemable in three years) Petty cash Bank overdraft Redeemable preference shares (redeemable in 60 days) Cash and cash equivalents = 50 5 689 1 230 15 000