Slysong, Inc. owns the following assets at December 31, 2020: Cash in bank savings account Cash on hand $49,000 14.700 32,000 O 03:00: Chequing account balance $30,000 Postdated cheque from Sheridan Company 450 Cash in a foreign bank (CAD equivalent) 92.000 Debt instrument with a maturity date of three months from the date acquired 12.000 Refund due (overpayment of income taxes) Preferred shares acquired shortly before their foxed maturity date 15,300 (a1) Skysong follows ASPE, what amount should be reported as cash and cash equivalents? (Do not leave any answer field blank. Enter for amounts Cash and cash equivalents under ASPE $ (a2) If Skysong follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $