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

Cash in bank savings account		$48,500		Chequing account balance		$30,000
Cash on hand		14,000		Postdated cheque from Carla Vista Co.		450
Refund due (overpayment of income taxes)		31,300		Cash in a foreign bank (CAD equivalent)		91,000
Preferred shares acquired shortly before their fixed maturity date		15,900		Short-term paper with a maturity date of three months from the date acquired		13,000

(a1) If Tamarisk 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) If Tamarisk follows IFRS what amount should be reported as cash and cash equivalents? Cash and cash equivalents under IFRS $