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

Cash in bank savings account		$47,000		Chequing account balance		$30,000
Cash on hand		14,300		Postdated cheque from Pharoah Company		450
Refund due (overpayment of income taxes)		32,000		Cash in a foreign bank (CAD equivalent)		92,000
Preferred shares acquired shortly before their fixed maturity date		15,600		Debt instrument with a maturity date of three months from the date acquired		13,000

(a1) If Shamrock follows ASPE, 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:

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

Cash and cash equivalents under IFRS: