Splish Brothers Inc. owns the following assets at December 31, 2020: Cash in bank savings account Cash on hand Refund due (overpayment of income taxes) Preferred shares acquired shortly before their fixed maturity date $48,100 14,300 30,600 15,900 Chequing account balance Postdated cheque from Sunland Company Cash in a foreign bank (CAD equivalent) Short-term paper with a maturity date of three months from the date acquired $30,000 440 88,000 11,100 If Splish Brothers follows ASPE and follows a policy of including all possible items in cash and cash equivalent, what amount should be reported as cash and cash equivalents? (Do not leave any answer field blank. Enter o for amounts.) Cash and cash equivalents under ASPE $ (a2) of Splish Brothers follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS