Skysong, Inc. owns the following assets at December 31, 2020: Cash in bank savings account Chequing account balance $30,000 $47,400 14.100 Cash on hand Postdated cheque from Sheridan Company 440 Refund due (overpayment of income taxes) 31,900 91.000 Cash in a foreign bank (CAD equivalent) Debt instrument with a maturity date of three months from the date acquired Preferred shares acquired shortly before their fixed maturity date 15.500 12,600 (a1) If Skysong follows ASPE, what amount should be reported as cash and cash equivalents? (Do not leave any answer field blank. Enter Ofor amounts.) Cash and cash equivalents under ASPE $ 91500 (a2) If Skysong follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $ 91500